To link to the entire object, paste this link in email, IM or documentTo embed the entire object, paste this HTML in websiteTo link to this page, paste this link in email, IM or documentTo embed this page, paste this HTML in website

NORTH CAROLINA
REGISTER
VOLUME 32 ● ISSUE 17 ● Pages 1668 – 1736
March 1, 2018
I. EXECUTIVE ORDERS
Executive Order No. 36-39 ............................................................................. 1668 - 1674
II. PROPOSED RULES
Commerce, Department of
Employment Security, Division of .................................................................. 1675 – 1700
Occupational Licensing Boards and Commissions
Marriage and Family Therapy Licensure Board ............................................. 1700 – 1701
Appraisal Board .............................................................................................. 1701 – 1702
III. APPROVED RULES........................................................................................ 1703 - 1726
Commerce, Department of
Credit Union Division
Natural and Cultural Resources, Department of
Department
Environmental Quality, Department of
Environmental Management Commission
Wildlife Resources Commission
Well Contractors Certification Commission
Transportation, Department of
Department
Occupational Licensing Boards and Commissions
Certified Public Accountant Examiners, Board of
Veterinary Medical Board
IV. RULES REVIEW COMMISSION ................................................................. 1727 - 1733
V. CONTESTED CASE DECISIONS
Index to ALJ Decisions ................................................................................... 1734 - 1736
PUBLISHED BY
The Office of Administrative Hearings
Rules Division Julian Mann III, Director
6714 Mail Service Center Molly Masich, Codifier of Rules
Raleigh, NC 27699-6714 Dana McGhee, Publications Coordinator
Telephone (919) 431-3000 Lindsay Woy, Editorial Assistant
Fax (919) 431-3104
Contact List for Rulemaking Questions or Concerns
For questions or concerns regarding the Administrative Procedure Act or any of its components, consult with the
agencies below. The bolded headings are typical issues which the given agency can address, but are not inclusive.
Rule Notices, Filings, Register, Deadlines, Copies of Proposed Rules, etc.
Office of Administrative Hearings
Rules Division
1711 New Hope Church Road (919) 431-3000
Raleigh, North Carolina 27609 (919) 431-3104 FAX
contact: Molly Masich, Codifier of Rules molly.masich@oah.nc.gov (919) 431-3071
Dana McGhee, Publications Coordinator dana.mcghee@oah.nc.gov (919) 431-3075
Lindsay Woy, Editorial Assistant lindsay.woy@oah.nc.gov (919) 431-3078
Rule Review and Legal Issues
Rules Review Commission
1711 New Hope Church Road (919) 431-3000
Raleigh, North Carolina 27609 (919) 431-3104 FAX
contact: Abigail Hammond, Commission Counsel abigail.hammond@oah.nc.gov (919) 431-3076
Amber Cronk May, Commission Counsel amber.may@oah.nc.gov (919) 431-3074
Amanda Reeder, Commission Counsel amanda.reeder@oah.nc.gov (919) 431-3079
Jason Thomas, Commission Counsel jason.thomas@oah.nc.gov (919) 431-3081
Alexander Burgos, Paralegal alexander.burgos@oah.nc.gov (919) 431-3080
Julie Brincefield, Administrative Assistant julie.brincefield@oah.nc.gov (919) 431-3073
Fiscal Notes & Economic Analysis and Governor's Review
Office of State Budget and Management
116 West Jones Street (919) 807-4700
Raleigh, North Carolina 27603-8005 (919) 733-0640 FAX
Contact: Anca Grozav, Economic Analyst osbmruleanalysis@osbm.nc.gov (919) 807-4740
Carrie Hollis, Economic Analyst osbmruleanalysis@osbm.nc.gov (919) 807-4757
NC Association of County Commissioners
215 North Dawson Street (919) 715-2893
Raleigh, North Carolina 27603
contact: Amy Bason amy.bason@ncacc.org
NC League of Municipalities (919) 715-4000
150 Fayetteville Street, Suite 300
Raleigh, North Carolina 27601
contact: Sarah Collins scollins@nclm.org
Legislative Process Concerning Rule-making
545 Legislative Office Building
300 North Salisbury Street (919) 733-2578
Raleigh, North Carolina 27611 (919) 715-5460 FAX
Karen Cochrane-Brown, Director/Legislative Analysis Division karen.cochrane-brown@ncleg.net
Jeff Hudson, Staff Attorney Jeffrey.hudson@ncleg.net
NORTH CAROLINA REGISTER
Publication Schedule for January 2018 – December 2018
FILING DEADLINES NOTICE OF TEXT PERMANENT RULE
TEMPORARY
RULES
Volume &
issue
number
Issue date
Last day
for filing
Earliest date
for public
hearing
End of required
comment
Period
Deadline to submit
to RRC
for review at
next meeting
RRC
Meeting
Date
Earliest Eff.
Date of
Permanent Rule
Delayed Eff. Date of
Permanent Rule
31st legislative day of the
session beginning:
270th day from
publication in the
Register
32:13 01/02/18 12/06/17 01/17/18 03/05/18 03/20/18 04/19/18 05/01/18 05/2018 09/29/18
32:14 01/16/18 12/19/17 01/31/18 03/19/18 03/20/18 04/19/18 05/01/18 05/2018 10/13/18
32:15 02/01/18 01/10/18 02/16/18 04/02/18 04/20/18 05/17/18 06/01/18 01/2019 10/29/18
32:16 02/15/18 01/25/18 03/02/18 04/16/18 04/20/18 05/17/18 06/01/18 01/2019 11/12/18
32:17 03/01/18 02/08/18 03/16/18 04/30/18 05/21/18 06/21/18 07/01/18 01/2019 11/26/18
32:18 03/15/18 02/22/18 03/30/18 05/14/18 05/21/18 06/21/18 07/01/18 01/2019 12/10/18
32:19 04/02/18 03/09/18 04/17/18 06/01/18 06/20/18 07/19/18 08/01/18 01/2019 12/28/18
32:20 04/16/18 03/23/18 05/01/18 06/15/18 06/20/18 07/19/18 08/01/18 01/2019 01/11/19
32:21 05/01/18 04/10/18 05/16/18 07/02/18 07/20/18 08/16/18 09/01/18 01/2019 01/26/19
32:22 05/15/18 04/24/18 05/30/18 07/16/18 07/20/18 08/16/18 09/01/18 01/2019 02/09/19
32:23 06/01/18 05/10/18 06/16/18 07/31/18 08/20/18 09/20/18 10/01/18 01/2019 02/26/19
32:24 06/15/18 05/24/18 06/30/18 08/14/18 08/20/18 09/20/18 10/01/18 01/2019 03/12/19
33:01 07/02/18 06/11/18 07/17/18 08/31/18 09/20/18 10/18/18 11/01/18 01/2019 03/29/19
33:02 07/16/18 06/22/18 07/31/18 09/14/18 09/20/18 10/18/18 11/01/18 01/2019 04/12/19
33:03 08/01/18 07/11/18 08/16/18 10/01/18 10/22/18 11/15/18 12/01/18 01/2019 04/28/19
33:04 08/15/18 07/25/18 08/30/18 10/15/18 10/22/18 11/15/18 12/01/18 01/2019 05/12/19
33:05 09/04/18 08/13/18 09/19/18 11/05/18 11/20/18 12/20/18 01/01/19 01/2019 06/01/19
33:06 09/17/18 08/24/18 10/02/18 11/16/18 11/20/18 12/20/18 01/01/19 01/2019 06/14/19
33:07 10/01/18 09/10/18 10/16/18 11/30/18 12/20/18 01/17/19 02/01/19 05/2020 06/28/19
33:08 10/15/18 09/24/18 10/30/18 12/14/18 12/20/18 01/17/19 02/01/19 05/2020 07/12/19
33:09 11/01/18 10/11/18 11/16/18 12/31/18 01/22/19 02/21/19 03/01/19 05/2020 07/29/19
33:10 11/15/18 10/24/18 11/30/18 01/14/19 01/22/19 02/21/19 03/01/19 05/2020 08/12/19
33:11 12/03/18 11/07/18 12/18/18 02/01/19 02/20/19 03/21/19 04/01/19 05/2020 08/30/19
33:12 12/17/18 11/26/18 01/01/19 02/15/19 02/20/19 03/21/19 04/01/19 05/2020 09/13/19
This document is prepared by the Office of Administrative Hearings as a public service and is not to be deemed binding or controlling.
EXPLANATION OF THE PUBLICATION SCHEDULE
This Publication Schedule is prepared by the Office of Administrative Hearings as a public service and the computation of time periods are not to be deemed binding or controlling.
Time is computed according to 26 NCAC 2C .0302 and the Rules of Civil Procedure, Rule 6.
GENERAL
The North Carolina Register shall be published twice
a month and contains the following information
submitted for publication by a state agency:
(1) temporary rules;
(2) text of proposed rules;
(3) text of permanent rules approved by the Rules
Review Commission;
(4) emergency rules
(5) Executive Orders of the Governor;
(6) final decision letters from the U.S. Attorney
General concerning changes in laws affecting
voting in a jurisdiction subject of Section 5 of
the Voting Rights Act of 1965, as required by
G.S. 120-30.9H; and
(7) other information the Codifier of Rules
determines to be helpful to the public.
COMPUTING TIME: In computing time in the schedule,
the day of publication of the North Carolina Register
is not included. The last day of the period so computed
is included, unless it is a Saturday, Sunday, or State
holiday, in which event the period runs until the
preceding day which is not a Saturday, Sunday, or
State holiday.
FILING DEADLINES
ISSUE DATE: The Register is published on the first and
fifteen of each month if the first or fifteenth of the
month is not a Saturday, Sunday, or State holiday for
employees mandated by the State Personnel
Commission. If the first or fifteenth of any month is a
Saturday, Sunday, or a holiday for State employees,
the North Carolina Register issue for that day will be
published on the day of that month after the first or
fifteenth that is not a Saturday, Sunday, or holiday for
State employees.
LAST DAY FOR FILING: The last day for filing for any
issue is 15 days before the issue date excluding
Saturdays, Sundays, and holidays for State employees.
NOTICE OF TEXT
EARLIEST DATE FOR PUBLIC HEARING: The hearing
date shall be at least 15 days after the date a notice of
the hearing is published.
END OF REQUIRED COMMENT PERIOD
An agency shall accept comments on the text of a
proposed rule for at least 60 days after the text is
published or until the date of any public hearings held
on the proposed rule, whichever is longer.
DEADLINE TO SUBMIT TO THE RULES REVIEW
COMMISSION: The Commission shall review a rule
submitted to it on or before the twentieth of a month
by the last day of the next month.
FIRST LEGISLATIVE DAY OF THE NEXT REGULAR
SESSION OF THE GENERAL ASSEMBLY: This date is the
first legislative day of the next regular session of the
General Assembly following approval of the rule by
the Rules Review Commission. See G.S. 150B-21.3,
Effective date.
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1668
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1669
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1670
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1671
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1672
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1673
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1674
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1675
Note from the Codifier: The notices published in this Section of the NC Register include the text of proposed rules. The agency
must accept comments on the proposed rule(s) for at least 60 days from the publication date, or until the public hearing, or a later
date if specified in the notice by the agency. If the agency adopts a rule that differs substantially from a prior published notice,
the agency must publish the text of the proposed different rule and accept comment on the proposed different rule for 60 days.
Statutory reference: G.S. 150B-21.2.
TITLE 04 – DEPARTMENT OF COMMERCE
Notice is hereby given in accordance with G.S. 150B-21.2 that the
Division of Employment Security intends to adopt the rules cited
as 04 NCAC 24B .0901; 24C .0213-.0215, .0303; 24D .1101-
.1104; 24F .0101-.0107, .0305, .0309, .0311, amend the rules
cited as 04 NCAC 24A .0101-.0102, .0104, .0106, .0109, .0201-
.0207; 24B .0101, .0103, .0401, .0503, .0902, .1001-.1002; 24C
.0102-.0103, .0201-.0203, .0208, .0211, .0302, .0401; 24D .0102,
.0105, .0106, .0205, .0401-.0403, .0602, .0801, .0901, .1001,
.1002, .1201, .1202; 24F .0201-.0205, .0301-.0303, .0307, and
repeal the rule cited as 04 NCAC 24D .0701.
Pursuant to G.S. 150B-21.17, the Codifier has determined it
impractical to publish the text of rules proposed for repeal unless
the agency requests otherwise. The text of the rule(s) are
available on the OAH website at
http://reports.oah.state.nc.us/ncac.asp.
Link to agency website pursuant to G.S. 150B-19.1(c):
https://des.nc.gov/DES/static?page=DESRules
Proposed Effective Date: July 1, 2018
Public Hearing:
Date: April 6, 2018
Time: 10:30 a.m.
Location: North Carolina Department of Commerce, Division of
Employment Security, Room A-502, 700 Wade Avenue, Raleigh,
NC 27605
Reason for Proposed Action: N.C. Session Law 2015-238 made
changes to Chapter 96 of the North Carolina General Statutes.
Part of the law, codified as N.C. Gen. Stat. 96-40, requires DES
to take steps to address unemployment insurance (UI) program
integrity, maximize the efficiency for the State's UI program, and
prevent, detect, and reduce UI fraud, improper payments, and
overpayments. N.C. Session Law 2017-8, House Bill 5, Part IV,
Section 4(a) became effective July 1, 2017, and made some
changes to the law affecting employer contributions. The
proposed repeal of 04 NCAC 24D .0701 is in response to the
enactment of N.C. Session Law 2017-8, House Bill 5, Part IV,
Section 4(a) that became effective July 1, 2017. This rule is being
repealed because the General Assembly eliminated the need for
this rule with the revisions to G.S. § 96-11.7 involving continuity
of control. Rule 24A .0101 is proposed for amendment to clarify
that amendments to 25 NCAC 01E .0901 are incorporated by
reference into this Rule. Rule 24A .0102 is proposed for
amendment to correct the fax number for employer address
changes. Rule 24A .0104 is proposed for amendment to centralize
addresses, phone numbers, and requirements for appeals and
payments in an effort to reduce the frequency of rule-m akin g and
improve efficiency. Rule 24A .0106 is proposed for amendment to
clarify deadlines in circumstances when a due date falls on a
weekend or holiday. Rule 24A .0109 is proposed for amendment
to eliminate designation of a limited power of attorney and reflect
enactment of Ch. 32C of the General Statutes. Rule 24A .0201 is
proposed for amendment to correctly reflect the manner in which
to request release of confidential UI information. Rules 24A .0202
and .0203 and Rule 24B .0503 are proposed for amendment to
correctly reflect the Chief Counsel's position title. Rule 24A .0204
is proposed for amendment to accurately reflect the requirements
for requests for release of information. Rules 24A .0205, 24A
.0206 and .0207 are proposed for amendment to clarify the fees
associated with requests for release of information to third
parties. Rules 24B .0101 and 24B .0103 are proposed for
amendment to accurately reflect the information required for
filing claims and weekly certifications. Rules 24B .0401 and 24C
.0103 are proposed for amendment to correct legal citations.
Rules 24B .0901 and .0902 are proposed for adoption and
amendment, respectively, to notify claimants of the content and
manner in which DES will seek offset pursuant to its
responsibilities under G.S. § 105A-8 and claimants' right to
request a hearing. Rule 24B .1001 is proposed for amendment to
clarify the manner in which claimants may make payments to DES
under TOP. Rules 24B .1002, 24C .0202, 24D .0105, 24D .0403,
24D .0801, 24D .1001, 24D. 1002, 24D .1202 are proposed for
amendment to improve the efficiency of the UI program. Rules
24C .0201 and 24C .0213 are proposed for amendment and
adoption, respectively, to clarify the manner in which witnesses
may participate in appeal hearings and maximize hearing
efficiency. Rules 24C .0203, 24D .0106, 24D .0205, and 24F
.0201 are proposed for amendment to accurately reflect the
information required to file an appeal of an Appeals Decision,
and establish consistency with Rule 24A .0104. Rules 24C .0208
and 24C .0211 are proposed for amendment to correct
grammatical errors. Rules 24C .0214 and 24C .0215 are
proposed for adoption to set forth the requirements for
withdrawing an appeal, and to provide notice of the procedures
for filing a new appeal of a determination after previously
withdrawing an appeal to the same determination. Rules 24C
.0302, 24F .0203, and 24F .0204 are proposed for amendment to
establish consistency with Rule 24A .0103. Rule 24C .0303 and
24F .0311 are proposed for adoption to establish the
requirements for out-of-state attorneys to represent clients in
administrative hearings. Rule 24C .0401 is proposed for
amendment to clarify the time and manner in which to serve
subpoenas. Rule 24D .0102 is proposed for amendment to
correctly reflect document names for compliance with SCUBI's
document identification system. Rules 24D .0401, 24D .0402, and
24D .0602 are proposed for amendment to improve efficiency and
conform to changes made in Session Law 20 I 7-8. Rule 24D .0901
is proposed for amendment to clarify the procedure for special tax
investigations. Rule 24D .1101 is proposed for adoption to set
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1676
forth the notice requirements of employer referrals to the TOP for
outstanding debt. Rule 24D .1102 is proposed for adoption to set
forth the notice requirements of employer requests for
reevaluation of debt under the TOP. Rules 24D .1103 and 24D
.1104 are proposed for adoption to notify employers of the content
and manner in which DES will seek offset, their right to appeal,
and the appeal hearing procedures when DES seeks debt offset
pursuant to its responsibilities under G.S. § 105A-8. Rule 24D
.1201 is proposed for amendment to clarify the information
required of employers requesting a seasonal determination. Rule
24F .0101 is proposed for adoption to clearly set forth the
location and business hours of the Board of Review. Rule 24F
.0102 is proposed for adoption to set forth the addresses to be
used by the Board of Review when sending notices or
correspondence. Rule 24F .0103 is proposed for adoption to set
forth the manner in which appeals, requests, and exceptions
should be filed with the Board of Review. Rule 24F .0104 is
proposed for adoption to set forth the manner in which the Board
of Review will determine the filing and mailing dates for appeals,
requests, and exceptions. Rule 24F .0105 is proposed for adoption
to set forth the manner in which signature s will be determined
and authenticated. Rule 24F .0106 is proposed for adoption to set
forth the Board of Review's standard for establishing an appeal
date. Rule 24F .0107 is proposed for adoption to set forth the
standard for timeliness exceptions. Rule 24F .0202 is proposed
for amendment to clarify acknowledgment of appeals to the Board
of Review. Rule 24F .0205 is proposed for amendment to improve
efficiency by outlining the standards and requirements for
introducing evidence in hearings before the Board of Review.
Rule 24F .0301 is proposed for amendment to clearly identify and
provide the manner in which to appeal various tax matters, and
to establish consistency with Rule 24A .0104. Rule 24F .0302 is
proposed for amendment to accurately reflect the procedural
status of a matter being scheduled for a tax hearing. Rule 24F
.0303 is proposed for amendment to improve efficiency for appeal
hearings before the Board of Review, and provide notice of the
manner in which parties may submit witness names and numbers
for telephone hearings. Rule 24F .0305 is proposed for adoption
to maximize hearing efficiency. Rule 24F .0309 is proposed for
adoption to set forth the Board of Review's standards for
conducting tax hearings. Rule 24F .0310 is proposed for adoption
to codify the existing burden of proof in tax hearings.
Comments may be submitted to: Sheena J. Cobrand, NC
Division of Employment Security – Legal Services Section, PO
Box 25903, Raleigh, NC 27611-5903; fax (919) 715-7194; email
des.rules@nccommerce.com
Comment period ends: April 30, 2018
Procedure for Subjecting a Proposed Rule to Legislative
Review: If an objection is not resolved prior to the adoption of the
rule, a person may also submit written objections to the Rules
Review Commission after the adoption of the Rule. If the Rules
Review Commission receives written and signed objections after
the adoption of the Rule in accordance with G.S. 150B-21.3(b2)
from 10 or more persons clearly requesting review by the
legislature and the Rules Review Commission approves the rule,
the rule will become effective as provided in G.S. 150B-21.3(b1).
The Commission will receive written objections until 5:00 p.m.
on the day following the day the Commission approves the rule.
The Commission will receive those objections by mail, delivery
service, hand delivery, or facsimile transmission. If you have any
further questions concerning the submission of objections to the
Commission, please call a Commission staff attorney at 919-431-
3000.
Fiscal impact (check all that apply).
State funds affected
Environmental permitting of DOT affected
Analysis submitted to Board of Transportation
Local funds affected
Substantial economic impact (≥$1,000,000)
Approved by OSBM
No fiscal note required by G.S. 150B-21.4
CHAPTER 24 - EMPLOYMENT SECURITY
SUBCHAPTER 24A – GENERAL
SECTION .0100 – GENERAL
04 NCAC 24A .0101 OFFICE LOCATION
The administrative offices office of the North Carolina
Department of Commerce, Division of Employment Security
(hereinafter "DES" or "The Division") are is located at 700 Wade
Avenue, in Raleigh, North Carolina. The General Mailing
Address general mailing address is Post Office Box 25903,
Raleigh, NC 27611-5903. The same work hours shall be observed
by the Division as observed by the Office of State Human
Resources (OSHR). The office is open to the public during regular
business hours, from 8:00 a.m. to 5:00 p.m., Monday through
Friday, except for approved State holidays as set forth in 25
NCAC 01E .0901. 25 NCAC 01E .0901, and includes subsequent
amendments and editions of the referenced material in accordance
with G.S. 150B-21.6.
Authority G.S. 96-4.
04 NCAC 24A .0102 ADDRESS CHANGES AND
ELECTRONIC ADDRESS CHANGES
(a) Each employing unit that has or had individuals in
employment as defined in G.S. 96-1 shall notify DES in writing
of any change to its mailing address. This notice shall be
transmitted by facsimile, via the internet on the DES website, or
by postal mail within seven days after the effective date of the
change. All notices shall be submitted to the Tax Administration
Section, Attn: Address Change by mail to Post Office Box 26504,
Raleigh, North Carolina, 27611, 27611-6504, facsimile to (919)
715-7194, (919) 733-1255, or email to
des.tax.customerservice@nccommerce.com.
(b) Each claimant with an active claim, claim or who is registered
for work at a public employment office, shall notify DES in
writing of any change in address or electronic mail address within
seven days after the effective date of the change. All notices shall
be submitted to the DES Customer Call Center, Attn: Address
Change, by mail to Post Office Box 25903, Raleigh, NC 27611,
27611-5903, facsimile to (919) 857-1296, or email to
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1677
des.ui.customerservice@nccommerce.com. Claimants may also
make and submit address and electronic mail address changes
from their home page in the Southeast Consortium
Unemployment Benefits Integration (SCUBI) system.
(c) Each claimant who is liable to DES for an overpayment of
benefits, shall notify DES by facsimile, via the internet DES
website, or by postal mail of any change of address within seven
days after the effective date of the change. All notices of
overpayment address changes shall be submitted to the Benefits
Integrity Unit, Attn: Overpayment Address Change by mail to
Post Office Box 25903, Raleigh, NC 27611, 27611-5903,
facsimile to, to (919) 733-1369, or email to
des.ui.bpc@nccommerce.com.
Authority G.S. 96-4; 96-40; 20 C.F.R. 640.1.
04 NCAC 24A .0104 ADDRESSES FOR FILING
CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR
PROTESTS
(a) Claimants shall file a claim for unemployment insurance
benefits by internet on DES's website, or by telephone.
(1) The telephone number for DES's Customer Call
Center for filing a new initial claim or inquiring
about an existing claim is (888) 737-0259.
(2) Claimants with a social security number ending
in an odd number shall file The telephone
number for filing weekly certifications on
Monday and Wednesday through Saturday by
dialing is (888) 372-3453.
(3) Claimants with a social security number ending
in an even number shall file weekly
certifications on Tuesday through Saturday by
dialing (888) 372-3453.
(b) Appeals from a Determination by Adjudicator shall be filed
with the Appeals Section in SCUBI, by mail, facsimile, or email.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1228. (919)
857-1296.
(3) The email address is
des.public.appeals@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or issue identification
number of the determination being appealed,
the claimant's identification number, the names
of the claimant and employer, each reason for
the appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(c) Appeals of a Non-Fraud Overpayment Determination shall be
filed with the Benefits Integrity Unit in SCUBI, by mail mail, or
facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Non-
Fraud Overpayment Determination shall be
directed to the Benefits Integrity Unit by
telephone to (919) 707-1338, facsimile at (919)
733-1369, (919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(d) Appeals of a Fraud Overpayment Determination shall be filed
with the Benefits Integrity Unit in SCUBI, by mail mail, or
facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Fraud
Overpayment Determination shall be directed
to the Benefits Integrity Unit by telephone to
(919) 707-1338, facsimile at (919) 733-1369,
(919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(e) Appeals of a Monetary Determination denying a protest to a
Wage Transcript and Monetary Determination shall be filed with
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1678
the Tax Administration Section in SCUBI, by mail, facsimile, or
email.
(1) The mailing address is Post Office Box 26504,
Raleigh, North Carolina 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(6) Any questions regarding the contents of a
determination denying a protest to a Wage
Transcript and Monetary Determination shall
be directed to the Account and Wage
Adjustment Wage Records Unit of the Tax
Administration Section by telephone to (919)
707-1462, (919) 707-1191, facsimile at (919)
733-1255, or email at
des.tax.customerservice@nccommerce.com.
(f) Protests of a Wage Transcript and Monetary Determination
shall be filed with the Claims Unit Tax Administration Section in
SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
26504, Raleigh, North Carolina 27611. 27611-
6504.
(2) The facsimile number is (919) 715-3983. (919)
733-1255.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Protests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
protest, the docket or identification number of
the determination being protested, the
claimant's identification number, the names of
the claimant and employer, each reason for the
protest, the name of the individual filing the
protest, the official position of an individual
filing the protest on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Wage
Transcript and Monetary Determination shall
be directed to the Monetary Revision Wage
Records Unit by telephone to (919) 707-1257,
(919) 707-1191, facsimile at (919) 715-3983,
(919) 733-1255, or email at
des.monetaryrevision@nccommerce.com.
des.tax.customerservice@nccommerce.com.
(g) Petitions for Waiver of Overpayment shall be filed with the
Benefits Integrity Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Petitions shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
petition, docket or identification number of the
overpayment determination, the claimant's
identification number, the name of the claimant,
each reason for the request to waive repayment
of the overpayment, the name of the individual
filing the petition, the official position of an
individual filing the petition on behalf of the
party, and a telephone number.
(h) Claimant appeals of a North Carolina Department of Revenue
(NCDOR) Offset Letter shall be filed with the Benefits Integrity
Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence regarding a claimant's
NCDOR Offset Letter submitted by email
outside the SCUBI system shall not include
social security numbers or employer account
numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the offset letter being appealed, the claimant's
identification number, the name of the claimant,
each reason for the appeal, the name of the
individual filing the appeal, the official position
of an individual filing the appeal on behalf of
the party, and a telephone number.
(5) Any questions regarding the contents of a
claimant's NCDOR Offset Letter shall be
directed to the Benefits Integrity Unit by
telephone to (919) 707-1338, facsimile at (919)
733-1369, (919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(i) Employer appeals of a North Carolina Department of Revenue
(NCDOR) Offset Letter for outstanding tax debts shall be filed
with the Tax Administration Section by mail or facsimile.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1679
(3) Correspondence regarding an employer's
NCDOR Offset Letter submitted by email
outside the SCUBI system shall not include
social security numbers or employer account
numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the offset letter, the name of the employer, each
reason for the appeal, the name of the individual
filing the appeal, the official position of an
individual filing the appeal on behalf of the
party, and a telephone number.
(5) Any questions regarding the contents of an
employer's NCDOR Offset letter for
outstanding tax debts shall be directed to the
Tax Administration Section by telephone to
(919) 707-1119, facsimile at (919) 733-1255, or
email at
des.tax.customerservice@nccommerce.com.
(j) Claimant Requests for Reevaluation under the Treasury Offset
Program (TOP) shall be filed with the Benefits Integrity Unit in
SCUBI, of mail by mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
request, the docket or identification number of
the TOP notice, the claimant's identification
number, the name of the claimant, each reason
for the request, the name of the individual filing
the request, the official position of an individual
filing the request on behalf of the party, and a
telephone number.
(5) Claimant questions regarding TOP shall be
directed to a Recovery Specialist by telephone
to (919) 707-1338, or email at
des.ui.bpc@nccommerce.com.
(k) Employer Requests for Reevaluation under the Treasury
Offset Program (TOP) shall be filed with the Tax Administration
Section by mail or facsimile.
(1) The mailing address is Post Office Box 26504,
Raleigh, North Carolina 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
request, the docket or identification number of
the TOP notice, the name of the employer, each
reason for the request, the name of the
individual filing the request, the official
position of an individual filing the request on
behalf of the party, and a telephone number.
(5) Employer questions regarding TOP shall be
directed to the Tax Administration Section by
telephone to (919) 707-1119, (919) 707-1150,
facsimile at (919) 733-1255, or email at
des.tax.customerservice@nccommerce.com.
(l) Appeals from an Appeals Decision shall be filed with the
Board of Review in SCUBI, by mail, facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611. 27611-8263.
(2) The facsimile number is (919) 733-0690.
(3) The email address is
des.ha.appeals@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or issue identification
number of the determination being appealed,
the claimant's identification number, the names
of the claimant and employer, each reason for
the appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(m) Protests or appeals of adequacy determinations shall be filed
with the Claims Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box, 25903,
Box 27967, Raleigh, North Carolina 27611.
27611-7967.
(2) The facsimile number is (919) 733-1126. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the determination
being protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the party filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(n) Protests or appeals of a Tax Liability Determination shall be
filed with the Tax Administration Section by mail, facsimile, or
email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1680
(2) The facsimile number is (919) 733-1255. (919)
715-7197.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the determination
being appealed, the claimant's identification
number, the names of the claimant and
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(o) Protests or appeals of a Tax Rate Assignment shall be filed
with the Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeal appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the rate assignment,
the name and address of the employer, the
employer's account number, each reason for the
protest or appeal, the name of the individual
filing the protest or appeal, the official position
of an individual filing the protest or appeal on
behalf of the party, and a telephone number.
(p) Protests or appeals of Audit Results shall be filed with the Tax
Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the result being
protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(q) Protests or appeals of Tax Assessments shall be filed with the
Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the assessment being
protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of the individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(r) Exceptions to a Tax Opinion shall be filed with the Board of
Review by mail, facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611. 27611-8263.
(2) The facsimile number is (919) 715-7193.
(3) The email address is BOR@nccommerce.com.
(4) Correspondence and exceptions submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Exceptions shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
exceptions, the docket or identification number
of the tax opinion, the claimant's identification
number, the names of the claimant and
employer, the name of the individual filing the
exceptions, each reason for the exceptions, the
official position of an individual filing the
exceptions on behalf of the party, and a
telephone number.
(s) Requests for non-charging of benefits to an employer's
account, and protests or appeals of benefit charges to an
employer's account shall be filed with the Claims Unit in SCUBI,
by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611-5903.
27611-7967.
(2) The facsimile number is (919) 733-1126. (919)
857-1296.
(3) Correspondence, requests, protests, or appeals
submitted by email outside the SCUBI system
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1681
shall not include social security numbers or
employer account numbers.
(4) Requests for non-charging and protests or
appeals shall be filed by a party or a party's legal
representative as defined in 04 NCAC 24A
.0105 and shall contain the date of the request,
the docket or employer's identification number,
the name of the employer, each reason for the
request, the name and official position of the
individual filing the request, protest, or appeal,
on behalf of the party, and a telephone number.
(t) Protests Requests for seasonal determinations and protests or
appeals of a Denial of Seasonal Assignment shall be filed with the
Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255. (919)
715-7197.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeal
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the denial being
appealed, the name of the employer, each
reason for the protest or appeal, the name of the
individual filing the protest or appeal, the
official position of an individual filing the
protest or appeal on behalf of the party, and a
telephone number.
(u) Transmittal of interstate work search records and photo
identification shall be filed with the Interstate Claims Unit by mail
or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1370. (919)
857-1296.
(v) Requests for oral arguments or to reschedule oral arguments
shall be filed with the Board of Review in SCUBI, by mail,
facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611-8263.
(2) The facsimile number is (919) 733-0690.
(3) The email address is
des.ha.appeals@nccommerce.com.
(4) Correspondence and requests for oral
arguments submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests for oral arguments shall be filed by a
party or a party's legal representative as defined
in 04 NCAC 24A .0105 and shall contain the
date of the request, the docket or issue
identification number of the decision being
appealed, the claimant's identification number,
the names of the claimant and employer, the
name and official position of the individual
filing the request on behalf of the party, a
telephone number, and a statement that a copy
of the request was served on the opposing party,
if one exists.
(w) Employers may file requests for compromise of tax debts
with DES's Tax Administration Section by mail, facsimile, or
email.
(1) The address is Post Office Box 26504, Raleigh,
NC 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(5) The letter shall contain the date of the request,
the name of the employer, the name and official
position of the individual filing the election on
behalf of the employer, and a telephone
number.
(x) Employers electing to pay reimbursements for benefits, rather
than contributions, shall submit written notice of their election to
DES's Tax Administration Section by mail, facsimile, or email.
(1) The address is Post Office Box 26504, Raleigh,
NC 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(5) The letter shall contain the date of the notice of
election, the name and address of the employer,
the name and official position of the individual
filing the election on behalf of the employer,
and a telephone number.
(y) Employers shall make payments to DES by credit card, money
order, electronic check, business check with funds drawn from a
U.S. financial institution, cashier's check from a U.S. financial
institution, automated clearing house (ACH) credit, or cash.
(1) Payments made by money order, business
check, cashier's check, or cash shall be sent by
mail or delivery service to DES's Tax
Administration Section, Post Office Box
26504, Raleigh, NC 27611-6504, or by delivery
to an agent of DES designated to accept
payments in accordance with G.S. 96-10.
(2) Payments by electronic transmission shall be
made on DES's website.
(3) Payments by ACH credit shall be initiated by
employers through their U.S. financial
institution.
(z) Claimants shall make payments to DES by cashier's check
from a U.S. financial institution, by personal check with funds
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1682
drawn from a U.S. financial institution, by money order, or by
credit card.
(1) Payments by mail or delivery service shall be
sent to the Benefit Payment Control (BPC)
Unit, Post Office Box 25903, Raleigh, NC
27611-5903.
(2) Payments by credit card shall be made on DES's
website, or by calling BPC at (919) 707-1338.
Authority G.S. 75-62; 96-4; 96-9.6; 96-9.8; 96-10; 96-10.1; 96-
14.1; 96-15; 96-17; 96-18; 96-40; 20 C.F.R. 603.4.
04 NCAC 24A .0106 FILING/MAILING DATES AND
USE OF FORMS
(a) Except as otherwise provided in this Chapter, a document or
form shall be filed with DES on the date the document or form is
received by DES.
(b) When a filing deadline or due date for a form or payment falls
on a Saturday, Sunday, or State holiday as set forth in 25 NCAC
01E .0901, the deadline or due date shall be extended to the first
business day following the Saturday, Sunday, or State holiday.
(b)(c) When determining whether a party had good cause for
filing a late appeal or protest, DES shall consider the date mailed
in the order listed:
(1) the postmark date or the postal meter date,
where there is only one;
(2) the postmark date if there is both a postmark
date and a postal meter date, if they conflict; or
(3) the date the document was delivered to a
delivery service, which is equivalent to a
postmark date of the United States Postal
Service.
(c)(d) A document received in an envelope bearing no legible
postmark, postal meter date, or date of delivery to the delivery
service shall be considered to have been sent three business days
before receipt by DES, or on the date of the document, if the
document date is less than three days earlier than date of receipt.
(d)(e) If the envelope is lost after delivery to DES, the date on the
document shall control. If the document is undated, DES shall
deem the date the writing was sent to be three business days prior
to receipt by DES, subject to sworn testimony establishing an
earlier date from the sender of the writing.
(e)(f) Except as otherwise provided in this Chapter, the date and
time that DES receives a document shall be used when the
document is sent by facsimile transmission or via the internet.
(f)(g) Except as otherwise provided in this Chapter, when a
document furnishes information that is sufficient to indicate the
purpose or intent of the document, but is not on a form prescribed
by DES, the controlling date shall be determined as described in
this Section.
Authority G.S. 1A-1, Rule 6; 96-4.
04 NCAC 24A .0109 POWER OF ATTORNEY
(a) An employer may appoint an agent with full or limited power
and authority to act on his, her, or its behalf with DES in
accordance with G.S. 32A-2(10). G.S. 32C-2-214. An employer's
appointment of an agent shall be made in writing in the manner
prescribed by G.S. 32A-1, G.S. 32C-3-301, or by using the Power
of Attorney and Declaration of Representative form found on
DES's website at www.des.nc.gov. website.
(b) An agent appointed pursuant to a power of attorney may:
(1) complete and submit documents for filing
employers' tax and wage reports;
(2) complete and submit documents regarding an
employer's tax rate, contributions, and direct
reimbursements;
(3) respond to benefit claims documents, including
responding to requests for information about a
claimant's separation or status;
(4) engage in discussions with DES representatives
regarding the actions listed above; and
(5) accept or receive correspondence sent by DES
regarding claims for benefits or an employer's
contributions.
Authority G.S. 32A-1; 32A-2; 32C-2-214; 32C-3-301; 96-4; 96-
9.15.
SECTION .0200 - REQUESTS FOR DOCUMENTS AND
PUBLIC RECORDS UNRELATED TO CONTESTED
CLAIM
04 NCAC 24A .0201 WRITTEN REQUEST
REQUIRED
Any individual or employing unit requesting to inspect or copy
any record containing confidential unemployment insurance
information shall make the request in writing. All requests shall
be submitted to the Legal Services Section, ATTN: Legal Release
by mail to Post Office Box 25903, Raleigh, North Carolina,
27611, 27611-5903, or by facsimile to (919) 715-7194, or email
to legal.release@nccommerce.com (919) 715-7194.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
04 NCAC 24A .0202 CLEAR DESCRIPTION OF
RECORDS REQUIRED
(a) Each written request for unemployment insurance information
shall describe the record or records sought and provide sufficient
details to permit identification and location of the records.
(b) The request may shall specify:
(1) the subject matter of the record;
(2) the date or approximate date that the record was
made;
(3) the place where the record was made;
(4) the person or office that made the record; and
(5) any other necessary identifying details about
the record, such as an account or form number.
(c) If the description is insufficient for an employee familiar with
the subject area of the request to locate the record, the General
Chief Counsel or designee shall notify the person making the
request and indicate the additional information required to locate
the record.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1683
04 NCAC 24A .0203 DETERMINATION AS TO
DISCLOSURE
(a) If the General Chief Counsel or designee determines that the
applicable law does not permit disclosure of the requested
information, the General Chief Counsel or designee shall provide
written notification to the person making the request. The notice
shall state reasons for the denial, including the applicable law
prohibiting disclosure.
(b) Where there is specific information in a record that is
prohibited from disclosure, the specific information shall be
deleted or redacted before providing the requested record.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
04 NCAC 24A .0204 RELEASE OF INFORMATION
TO THIRD PARTY
(a) Upon written request, a claimant, employer, applicant, or
other person who authorizes information or records to be released
to a third party or person shall provide:
(1) the name of the third party or person;
(2) the address of the third party or person; and
(3) a statement that the claimant, employer,
applicant or other person authorizing the
disclosure of information waives
confidentiality as to the information directed to
be released.
(b) An individual requesting that DES release or disclose to a
third party or person the individual's quarterly wage records,
including the amount of wages names, wages and names and
addresses of each employer reporting wages for the individual
shall:
(1) clearly identify the third party or person by
name;
(2) provide the address of the third party or person;
(3) contain a statement that the individual waives
confidentiality as to the information authorized
to be disclosed to the identified third party; and
(4) state that the authorization and waiver is given
on the basis of informed consent as mandated
by 20 CFR Part 603.5 and any other applicable
federal regulation that may be promulgated by
the U.S. Department of Labor; and Labor.
(5) contain a statement that the employing unit that
provided the information to DES has been
provided proper advance notice of the request
for disclosure.
Authority G.S. 96-4; 20 CFR 603.5.
04 NCAC 24A .0205 FEES FOR COPIES AND
SERVICES
(a) Search Fees:
(1) The fee for searching DES records by
authorized staff shall be four dollars and forty
cents ($4.40) for each one-quarter hour or
fraction thereof required to obtain the records to
be searched or to search the records.
(2) If the search for requested records requires
transportation of DES staff to the location of the
records, or transportation of the records to DES
staff at a cost of more than five dollars ($5.00),
the actual transportation costs shall be added to
the search time cost.
(3) If the search for requested records requires
batch processing by computer, the General
Chief Counsel or designee shall provide an
estimate of DES's cost to produce the
information to the individual making the
request. The amount of the estimate provided
shall be based on the computer programming
and other actions necessary for the batch
processing. Upon consenting to the estimate
provided by the General Chief Counsel or
designee, DES shall send an invoice for the
actual cost of producing the requested
information to the individual making the
request.
(b) Reproduction Fees: The fees for obtaining copies of records
shall be computed as follows:
(1) copying: one cent ($0.01) per page;
(2) transcription of hearing: three dollars and
seventy-five cents ($3.75) per quarter hour or
fraction thereof; and
(3) recording of hearing: three dollars and seventy-five
cents ($3.75) per compact disk or
recording.
(c) No more than 10 copies of any document shall be furnished
in response to any request.
(d) Administrative and Overhead Fees: The fee required for the
time required for the General Chief Counsel or designee to review
a request and determine whether the request is authorized by G.S.
96-4 shall be five dollars and eighty-four cents ($5.84) for each
one-quarter hour or fraction thereof. The overhead cost for
processing and invoicing shall be four dollars and fifty cents
($4.50) per invoice.
(e) Any individual receiving records from DES under this Section
shall be charged a minimum fee of fifteen dollars ($15.00).
Authority G.S. 96-4(x); 20 CFR 603; 96-4; 20 CFR 603.8.
04 NCAC 24A .0206 METHOD OF PAYMENT
(a) Fees shall be paid by cash, money order, or certified check.
personal or business check with funds drawn from a U.S. financial
institution, or cashier's check from a U.S. financial institution.
(b) An agency of state or federal government, a county, or a
municipality may pay fees by draft.
(c) Payments shall be mailed to the North Carolina Department
of Commerce, Division of Employment Security, ATTN: Finance
and Budget, Post Office Box 25903, Raleigh, North Carolina
27611. 27611-5903.
Authority G.S. 96-4(x); G.S. 96-4; 20 CFR 603; 20 CFR 603.8.
04 NCAC 24A .0207 PAYMENT REQUIRED BEFORE
INFORMATION RELEASE
(a) Payment shall accompany all requests for release of
information. If payment does not accompany a request, or is
insufficient to cover all fees, DES shall send an invoice for all fees
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1684
due to the individual making the request, due immediately upon
receipt.
(b) If the search for requested records exceeds the minimum fee
under 04 NCAC 24A .0205, the Chief Counsel or designee shall
provide an estimate of DES's cost to produce the information to
the individual making the request. Upon consenting to the
estimate provided by the Chief Counsel or designee, DES shall
send an invoice for the actual cost of producing the requested
information to the individual making the request. Payment shall
be due immediately, as set forth in Paragraph (a) of this Rule.
(b)(c) When exigent circumstances requires require the
immediate release of information to local, state, or federal law
enforcement officials, DES shall release the information upon
receipt of a written assurance demonstrating a guaranty of future
payment from the law enforcement official making the request.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.8.
SUBCHAPTER 24B - BENEFITS
SECTION .0100 - CLAIMS FOR UNEMPLOYMENT
INSURANCE BENEFITS
04 NCAC 24B .0101 FILING A CLAIM
(a) An individual shall contact DES by internet or telephone to
file a valid initial claim for benefits pursuant to 04 NCAC 24A
.0104. 04 NCAC 24A .0104(a).
(b) Prior to receiving any benefits, the claimant shall register for
work with a public employment office, unless exempt from this
requirement under G.S. 96-14.9 or federal law. office.
(c) In the event of a mass layoff by an employer, the employer
may request to electronically file an initial claim for benefits for
the individuals to be laid off. The request shall be made to DES
through its website at www.ncesc.com. The employer shall
provide DES with a list of the individuals who wish to file an
initial claim for benefits. For each individual, the list shall include
all information required in Paragraph (d) of this Rule for an initial
claim. The list shall be used by DES as an initial claim for each
individual on the list. Each individual shall subsequently file his
or her weekly certification.
(d)(c) Information for an initial claim shall include:
(1) the claimant's name, social security number,
address, telephone number, email address, and
date of birth, and gender;
(2) immigration status;
(3) whether the claimant worked for the federal
government or in another state during the
previous two years;
(4) whether the claimant applied for or is receiving
disability payments;
(5) whether the claimant was or will be paid
vacation or severance and the time frame that
the payment covers;
(6) whether there was a policy in effect regarding
paid time off prior to the claimant's separation;
(6)(7) whether the claimant refused work since
becoming unemployed;
(7)(8) whether the claimant filed for or is receiving
benefits under any other unemployment
insurance law;
(8)(9) whether the claimant applied for or is receiving
any type of retirement pension;
(9)(10) the name and complete address of the claimant's
last employer;
(10)(11) the reason for the claimant's separation from
work; and
(11)(12) the claimant's beginning and ending dates of
employment.
Authority G.S. 96-4; 96-14.1; 96-14.9; 96-15; 96-15.01; 20 CFR
602.
04 NCAC 24B .0103 WEEKLY CERTIFICATIONS
(a) After a claimant files an initial claim and establishes a benefit
year, the claimant shall file subsequent weekly certification
certifications for payment of benefits by telephone, or internet on
DES's website at intervals of no less than 7 and no more than 14
consecutive days for each week claimed.
(1) Each claimant shall file weekly certifications as
prescribed under 04 NCAC 24A .0104(a).
(2) Any claimant who reports earnings that exceed
the sum of his or her weekly benefit amount
plus earnings allowance for three consecutive
weeks shall be unable to file a weekly
certification in the fourth week, and must
contact DES's Customer Call Center to
continue his or her claim as set forth in 04
NCAC 24A .0104(a)(1).
(2)(3) If at any time during the benefit year, more than
14 calendar days elapse since the claimant last
filed a weekly certification, the claimant shall
file an additional or reopened claim for benefits
as defined in 04 NCAC 24A .0105, and shall
comply with all eligibility requirements.
(b) Each claimant shall:
(1) file claims and weekly certifications in
accordance with the rules of this Chapter that
includes the following:
(A) information required for claims filing
outlined in Rule .0101 of this Section.
(B) information required for filing weekly
certification, including each claimant's
full name and social security number;
(2) inform DES of whether he or she worked during
the previous calendar week;
(3) provide information regarding all earnings
before deductions (gross) for work performed
during the previous calendar week;
(4) provide information as to whether he or she
received holiday, vacation, bonus, or separation
pay, and the gross amount during the previous
calendar week;
(5) provide information as to whether there was a
policy in effect regarding paid time off prior to
the claimant's separation;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1685
(5)(6) inform DES of whether he or she began
receiving or whether there was a change in any
type of retirement pension during the previous
calendar week;
(6)(7) provide information regarding whether he or
she applied for or received any disability
payments during the previous calendar week;
(8) provide information regarding whether he or
she applied for or received workers'
compensation payments during the previous
calendar week;
(9) inform DES of whether he or she applied for or
received unemployment insurance
compensation under the law of any state or
federal government agency;
(7)(10) inform DES of whether he or she was
physically able and available for work, during
the previous calendar week;
(8)(11) provide information as to whether he or she
looked for work, refused work work, or kept a
record of work search during the previous
calendar week as required by G.S. 96-
14.9(e)(4);
(12) inform DES of whether he or she attended
school or training during the previous calendar
week, and if so, whether he or she is willing to
quit school or rearrange his or her schedule to
accept work;
(9)(13) provide information as to whether he or she has
quit a job or been discharged from a job since
filing a claim for unemployment benefits;
(10)(14) sign all forms for the valid initial claim or
weekly certification that are filed in person, by
mail mail, or delivery service; and
(11)(15) submit all claims and weekly certifications as
required by the Employment Security Law and
this Section.
Authority G.S. 96-4; 96-14.1; 96-14.9; 96-15; 96-15.01.
SECTION .0400 - ADJUDICATION
04 NCAC 24B .0401 DETERMINATIONS
DETERMINATION BY ADJUDICATOR
Each adjudicator shall render a written determination resolving
any issues related to the claim or protest under G.S. 96-15, which
shall include:
(1) each issue or question involved;
(2) the docket or issue identification number of the
case;
(3) the resolution of each issue;
(4) the citation of the provision of law applied to
reach the resolution of each issue or question;
(5) the parties' rights to file an appeal of the
determination;
(6) the statutory time period under G.S. 96-15(b)(1)
G.S. 96-15(b)(2) within which an appeal shall
may be filed;
(7) instructions for requesting an in-person
hearing;
(8) information on filing an appeal of the
determination by mail, facsimile, or email, as
set forth in 04 NCAC 24A .0104; 04 NCAC
24A .0104(b); and
(9) notice that claims filed on or after June 30, 2013
are subject to repayment of overpayments,
including those resulting from any decision that
is later reversed on appeal.
Authority G.S. 96-4; 96-15; 20 CFR 602.
SECTION .0500 – LABOR DISPUTES
04 NCAC 24B .0503 DETERMINATION OF LABOR
DISPUTE AND REFERRAL FOR HEARING
(a) If an issue of unemployment due to a labor dispute exists, the
General Chief Counsel shall refer the matter in writing to DES's
Board of Review or designee for hearing.
(b) Hearings involving the issue of unemployment due to a labor
dispute shall be heard upon order of the Board of Review or
designee and conducted pursuant to 04 NCAC 24F .0303.
Authority G.S. 96-4; 96-14.7; 96-15.
SECTION .0900 - SETOFF DEBT COLLECTION ACT
04 NCAC 24B .0901 SETOFF DEBT COLLECTION
ACT NOTICE TO CLAIMANT
(a) Consistent with G.S. 105A-8, DES shall provide written
notice to the debtor within 10 days after receiving the debtor's
refund.
(b) The notice shall include:
(1) the claimant's name;
(2) the type of debt;
(3) the amount of the refund received by DES;
(4) the total amount of the claimant's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through setoff;
(8) a statement of DES's intention to apply the
refund against the debt;
(9) an explanation that the debt is the basis for the
agency's claim to the debtor's refund;
(10) a statement of the claimant's right to contest the
debt by filing a written request for a hearing;
(11) the time period and procedure for requesting a
hearing pursuant to 04 NCAC 24A .0104(h);
(12) a statement that failure to request a hearing
within the required time shall result in setoff of
the debt;
(13) a statement of the claimant's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1686
(16) the date that the notice was mailed to the
claimant; and
(17) a telephone number for the claimant to seek
information regarding the notice.
(c) Claimants choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(z).
Authority G.S. 96-4; 105A-8.
04 NCAC 24B .0902 CLAIMANT SETOFF DEBT
COLLECTION ACT HEARINGS
(a) A claimant debtor may file an appeal from a notice to claim
his or her State income tax refund pursuant to a North Carolina
Department of Revenue Offset Letter in accordance with 04
NCAC 24A .0104(h).
(b) Rule 04 NCAC 24A .0106 shall apply in determining
timeliness of an appeal.
(c) Hearings pursuant to G.S. 105A-8(B) G.S. 105A-8(b) shall be
conducted consistent with the procedures prescribed in 04 NCAC
24C .0209.
Authority G.S. 96-4; 105A-8(b); 105A-8.
SECTION .1000 - TREASURY OFFSET PROGRAM
04 NCAC 24B .1001 NOTICE TO CLAIMANT OF
REFERRAL TO TOP
(a) Consistent with 31 U.S.C. 3716, DES shall notify each the
claimant by mail of its intent to refer the debt to the Treasury
Offset Program (TOP) at least 60 days before submitting the debt
to TOP.
(b) Each The notice shall include:
(1) the claimant's name;
(2) the type of debt;
(3) the total amount of the referred debt;
(4) the total amount of the claimant's debt owed to
DES;
(4)(5) the total amount of fees, as applicable;
(5)(6) the amount of assessed penalties, as applicable;
(6)(7) a citation to the legal authority that permits
collection of the debt through TOP;
(7)(8) a clear statement of DES's intention to collect
the debt through administrative offset;
(8)(9) a statement that the claimant may request a
copy of DES's records that support the debt
pursuant to Subchapter 04 NCAC 24A; debt;
(9)(10) a statement of the claimant's right to request that
DES reevaluate the debt;
(10)(11) the time period in which request and procedure
for requesting a reevaluation shall be made;
pursuant to 04 NCAC 24A .0104(j);
(12) a statement that failure to request a reevaluation
within the required time shall result in referral
of the debt;
(11)(13) a statement of the claimant's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(12)(15) a mailing address to which where payments
shall be sent;
(13)(16) a mailing address and facsimile number to
request a reevaluation of the debt;
(14)(17) a telephone number for the claimant to seek
information regarding the notice; and
(15)(18) the date that the notice was mailed to the
claimant; and claimant.
(16) instructions for paying the debt.
(c) Claimants choosing to repay the debt after receiving notice
shall make payment to DES payable to Division of Employment
Security and mail to Benefit Payment Control (BPC) Unit, Post
Office Box 25903, Raleigh, NC 27611. or remit by credit card on
DES's website at www.ncesc.com, or by calling BPC at (919)
707-1338. in accordance with 04 NCAC 24A .0104(z).
Authority G.S. 96-4; 96-18; 31 CFR 285; 26 U.S.C. 6402; 31
U.S.C. 3716.
04 NCAC 24B .1002 CLAIMANT REEVALUATION
OF DEBT
(a) A claimant requesting a reevaluation of their his or her debt
shall submit a written request to DES's Benefits Integrity Unit by
mail to Post Office Box 25903, Raleigh, NC 27611-5903, or
facsimile to (919) 733-1369. pursuant to 04 NCAC 24A .0104(j).
(1) The written request shall explain why the debt
should not be referred to the Treasury Offset
Program (TOP) for collection.
(2) The written request shall be accompanied by
documents or other clear and convincing
evidence that shows:
(A) the identity of the individual to whom
the debt is assigned is incorrect; and or
(B) the amount of the debt is inaccurate.
(b) The Assistant Secretary or designee shall consider the
evidence submitted by the claimant.
(c) The Assistant Secretary or designee shall issue a written
decision on the request for reevaluation. The written decision shall
be mailed or sent by electronic transmission to the claimant and
include the following:
(1) whether the debt shall be referred to TOP; and
(2) reasons for the decision.
Authority G.S. 96-4; 96-18; 31 CFR 285; 26 U.S.C. 6402; 31
U.S.C. 3716.
SUBCHAPTER 24C – INITIAL APPEALS FROM
DETERMINATION AND HIGHER AUTHORITY
REVIEW
SECTION .0100 – GENERAL INITIAL APPEALS
INFORMATION
04 NCAC 24C .0102 EXCEPTION TO TIMELINESS
REQUIREMENT EXCEPTION
Timeliness sanctions shall be waived by the Appeals Referee
when DES or an agent state representative gives misleading
information on appeal rights to a party, if the party:
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1687
(1) establishes what he or she was told was
misleading and how he or she was misled;
misled pursuant to 04 NCAC 24C .0101;
(2) identifies, if possible, the individual who
misled him or her; and
(3) no written instructions contrary to the
misleading information were provided by DES
to the party with service of the decision being
appealed.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0103 BASE PERIOD EMPLOYER
DENIED NONCHARGING
A base period employer who was not the claimant's last employer
may file an appeal from a determination denying noncharging of
benefits to its account as provided in 04 NCAC 24D .0200. 04
NCAC 24A .0104(s). The claimant is not a party with appeal
rights in this appeal.
Authority G.S. 96-4; 96-11.3; 96-11.4.
SECTION .0200 – INITIAL APPEALS HEARING
04 NCAC 24C .0201 APPEARANCE BY PARTY
An appearance by a party to an appeals hearing includes offering
testimony, questioning witnesses, and presenting oral argument.
arguments. A submission of written documents or observation of
the proceedings shall not constitute an appearance.
(1) A party or witness shall appear by telephone
when the party participates in the telephone
conference call with the Appeals Referee on the
date and time of the hearing and participates in
the proceedings.
(2) A party or witness shall appear in person at the
location on the date and times scheduled for the
in-person hearing, and participate in the
proceedings.
(3) An individual shall appear at an in-person/
telephone hearing as provided in 04
NCAC 24C .0213 on the date and time of the
hearing and participate in the proceedings.
Mere submission of written documents or observation of the
proceedings does not constitute an appearance.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0202 PRESENTING AND
SCHEDULING APPEALED CLAIMS
A party wishing to appeal from an adjudicator's determination
shall file an appeal by mail, facsimile, or email pursuant to Rule
04 NCAC 24A .0104(b).
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0203 CONTENTS OF APPEAL TO
APPEALS SECTION
A party's written appeal shall contain the following:
(1) the date of the appeal;
(2) the identity docket or issue identification
number of the determination being appealed;
(3) a clear statement of the party's intent to appeal;
and the claimant's identification number;
(4) the name of the party appealing. the names of
the claimant and employer;
(5) each reason for the appeal;
(6) the name of the individual filing the appeal;
(7) the official position, if any, of an individual
filing the appeal on behalf of the party; and
(8) a telephone number.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0208 DISQUALIFICATION OF
APPEALS REFEREE
(a) An Appeals Referee shall be free of any personal interest or
bias in the appeal over which he or she is presiding.
(b) An Appeals Referee shall not participate in hearing an appeal
in which that Appeals Referee has a personal interest in the
outcome of the appeals decision.
(c) An Appeals Referee may recuse themselves himself or herself
from a hearing to avoid the appearance of impropriety or
partiality.
(d) A pre-hearing challenge to the impartiality of a designated
Appeals Referee shall be in writing, addressed to the Chief
Appeals Referee, and shall be heard and decided by the Chief
Appeals Referee or designee.
(e) The Chief Appeals Referee or designee's decision on any pre-hearing
challenge to the impartiality of an assigned Appeals
Referee shall be in writing and mailed to the parties.
Authority G.S. 96-4; 96-15; 20 CFR 650.2.
04 NCAC 24C .0211 CONTROLLED SUBSTANCE
RESULTS
In lieu of live testimony from a laboratory representative at a
contested claims hearing, an affidavit from an authorized
representative of the laboratory may be presented to prove
controlled substance examination results, chain of custody, or
compliance with all testing or retesting required by federal or state
law.
(1) When a party desires to introduce the affidavit
at the hearing, a copy of the affidavit shall be
received by the party against whom the
affidavit will be offered at least two days before
the hearing.
(2) If the party who desires to introduce the
affidavit is unable, despite reasonable efforts, to
accomplish the required service within the time
specified, the Appeals Referee may adjourn or
continue the hearing to allow such service to be
accomplished. However, the Appeals Referee
shall not continue the hearing if the party
against whom the affidavit is offered has
refused to accept service or has taken other
steps to avoid or delay receipt of the affidavit.
(3) At the hearing, the party shall offer an
authenticated copy of the affidavit as an exhibit.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1688
(4) If the party against whom the affidavit is
offered objects to the entry of the affidavit into
the official
record, the objecting party may request an adjournment or
continuance of the hearing to subpoena the author of the affidavit.
The affidavit's author shall be permitted to testify by telephone at
the reconvened hearing.
(5) Once the affidavit is made a part of the official
record of evidence compiled by the Appeals
Referee, the Appeals Referee may may, in their
his or her discretion, base findings of fact on the
affidavit.
(6) The results of the controlled substance
examination and compliance with any
applicable statutory or regulatory procedural
requirements shall be deemed proven if the
claimant admits or stipulates to them during the
hearing or by affidavit.
Authority G.S. 95-230; 95-231; 95-232; 95-233; 95-234; 95-
235; 96-4; 96-15; 96-235.
04 NCAC 24C .0213 COMBINATION TELEPHONE
AND IN-PERSON HEARINGS
(a) The Appeals Referee may conduct an in-person/telephone
hearing to avoid prejudice, to ensure security, to comply with
standards for appeal promptness, to expedite an appeal, or to
efficiently administer the unemployment insurance program.
(b) A party may obtain an in-person/telephone hearing by filing
a written objection to a telephone conference call hearing notice
pursuant to 04 NCAC 24C .0205, or to an in-person hearing notice
pursuant to 04 NCAC 24C .0206.
(1) The objection shall state each reason that the
party objects to appearing in the manner listed
in the hearing notice.
(2) The objecting party shall state the manner in
which it, or its witnesses, request to appear for
the hearing.
(3) This request shall be directed to the Appeals
Section as provided in 04 NCAC 24A .0104(b),
or to the designated Appeals Referee using the
contact information provided in the hearing
notice.
(c) The Appeals Referee shall consider a party's request to change
its witnesses' appearance from a telephone or in-person hearing,
and shall make a determination of whether the substantial rights
of each party would be preserved by granting the party's request.
(d) The Appeals Referee may grant a request to change an
appearance by telephone or in-person for good cause as defined
in 04 NCAC 24A .0105. If the request is granted, the official
hearing record shall include the written request for the change,
reflect the Appeals Referee's determination that the substantial
rights of each party would be preserved by granting the request,
and each reason for the determination.
(e) The objecting party shall appear in person or by telephone as
requested by the objecting party if the Appeals Referee grants the
request.
(f) The Appeals Referee may deny a request to change a party's
appearance at a hearing to telephone or in-person if:
(1) the Appeals Referee believes that the requesting
party's intent is to inconvenience the opposing
party or delay the proceedings;
(2) the party or witnesses request to appear by
telephone, and are less than 40 miles away from
an in-person hearing location; or
(3) the request is made less than 24 hours before the
hearing is scheduled to begin.
(g) If a party's request for a change to a telephone or in-person
hearing is denied, the Appeals Referee shall state the grounds for
denial on the record, include the written request in the official
records, and state the reasons for the denial in the written decision.
(h) The Appeals Referee shall notify each party of the change
prior to the hearing.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0214 WITHDRAWAL OF APPEAL
(a) An appealing party may withdraw its appeal with the approval
of the Appeals Referee.
(b) An appealing party's request to withdraw its appeal shall be
in writing and contain the reason for the request to withdraw the
appeal, the date of the request, the docket or issue identification
number of the determination being appealed, the claimant's
identification number, the names of the claimant and employer,
the name of the individual making the request to withdraw the
appeal, the official position of an individual filing the request to
withdraw the appeal on behalf of the party, and a telephone
number, and shall be directed to DES's Appeals Section or to the
Appeals Referee designated to hear the case, or recorded by the
Appeals Referee using the digital recording system used to record
hearings in accordance with G.S. 96-15(c).
(c) Following receipt of a request to withdraw the appeal, the
Appeals Referee shall review each reason for the request.
(d) If a request to withdraw the appeal is approved, the Appeals
Referee shall issue an order granting the request to withdraw the
appeal. The order shall contain no right to appeal the withdrawal
of the appeal.
(e) If a request to withdraw the appeal is denied, the Appeals
Referee shall issue an order denying the request to withdraw the
appeal, informing the party of the information considered and the
reason for the ruling. The order shall contain no right to appeal
the denial of the withdrawal of the appeal.
(f) A copy of the party's request to withdraw the appeal and the
Appeal Referee's order granting or denying the request shall be
included in the official record of the case.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0215 NEW FILING AFTER
WITHDRAWAL OF APPEAL
(a) A party whose request to withdraw the appeal was granted
who then files an appeal of the same determination or issue
number shall be deemed to have filed the appeal on the date that
DES receives the new filing.
(b) The record on appeal for a matter that was closed before a
new appeal was received shall include the appealing party's initial
request to withdraw the appeal, the withdrawal order, and the new
appeal filing.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1689
(c) DES may raise the issue of the timeliness of the appeal if the
appeal is filed after the appeal rights have expired on the
determination or issue being appealed.
(d) Timeliness of the appeal shall be determined in accordance
with 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-15.
SECTION .0300 - LEGAL REPRESENTATION FOR
INITIAL APPEALS
04 NCAC 24C .0302 NOTICES AND SERVICE TO
PARTY NOTICES, SERVICE, AND LEGAL
REPRESENTATION OR SUPERVISION BY NORTH
CAROLINA ATTORNEY
(a) Notices or certification of legal representation by an attorney
licensed to practice law in this State shall be in writing and
presented to the Appeals Referee to become part of the official
record, and shall contain: record.
(b) Notices or certification of legal representation by an
individual who is supervised by an attorney licensed to practice
law in this State shall be in writing and presented to the Appeals
Referee to become part of the official record, and shall contain:
(1) the name name, business address, and telephone
number of the supervising attorney;
(2) the name of the person being supervised;
(3)(2) the supervising attorney's active North Carolina
State Bar number; and
(4)(3) the phone and address information of the
supervising attorney. the name, address, and
telephone number of the person being
supervised.
(b)(c) When a party has a legal representative, all documents or
information required to be provided to the party shall only be
provided to the legal representative, unless otherwise instructed
on the record during the hearing.
(d) An address provided to an Appeals Referee for mailing or
electronic transmission of an Appeals Decision in a specific case
does shall not constitute a change of address with DES as set forth
in 04 NCAC 24A .0102.
Authority G.S. 84; 96-4; 96-15; 96-17.
04 NCAC 24C .0303 ADMISSION OF OUT-OF-STATE
ATTORNEY TO APPEAR BEFORE APPEALS REFEREE
(a) Pursuant to G.S. 84-4.1, attorneys residing in and licensed to
practice law in another state may seek to be admitted to practice
before DES to represent a client.
(b) An out-of-state attorney seeking to practice before DES, or
the North Carolina attorney with whom the out-of-state attorney
associates pursuant to G.S. 84-4.1(5), shall file a motion with the
Chief Appeals Referee that complies with the requirements of
G.S. 84-4.1.
(c) A proposed Order Permitting Out-Of-State Attorney to
Appear Pro Hac Vice, found on DES's website, shall be provided
to the Chief Appeals Referee with the motion.
(d) Following review of the motion, the Chief Appeals Referee
shall issue an order granting or denying the motion.
(e) Pro hac vice admission granted to practice before an Appeals
Referee shall allow continued representation before the Board of
Review and all administrative proceedings regarding the same
matter. The Chief Appeals Referee has the discretionary authority
to deny a motion for pro hac vice admission even if the motion
complies with the requirements of G.S. 84-4.1.
(f) Upon receipt of an order granting a motion for pro hac vice
admission to practice before an Appeals Referee, the admitted
out-of-state attorney or the associated North Carolina attorney
shall pay the fees required by G.S. 84-4.1 to the North Carolina
State Bar and General Court of Justice, and file a statement with
the Chief Appeals Referee documenting payment of the fees and
the submission of any pro hac vice admission registration
statement required by the North Carolina State Bar. A copy of the
motion, order, registration statement, and documentation
reflecting payment of the fees shall be provided to the Appeals
Referee to be included in the official hearing record.
Authority G.S. 84-4.1; 96-4; 96-17.
SECTION .0400 – SUBPOENAS FOR INITIAL APPEALS
04 NCAC 24C .0401 ISSUANCE OF SUBPOENAS
(a) Subpoenas to compel the attendance of witnesses and the
production of records for any appeal hearing may be issued at the
direction of the designated Appeals Referee.
(1) A subpoena may be issued at the request of a
party or on motion of the Appeals Referee.
(2) Any documentation showing service of the
subpoena shall become part of the official
hearing record.
(b)(3) Any request for a subpoena party's request for a subpoena
to be issued by the Appeals Referee shall be in writing, sent to the
Appeals Referee, and shall include:
(1)(A) the name of the party requesting the subpoena;
(2)(B) the claimant's name; name, if applicable;
(3) the employer's name, if applicable;
(4)(C) the docket or issue identification number of the
case;
(5)(D) the name, address, and telephone number of
each person sought for appearance at the
hearing;
(6)(E) the specific identification of any document,
recording, or item sought, including a detailed
description of where the item is located;
(7)(F) the name and address of the individual or party
in possession of any item sought; and
(8)(G) a statement of why the testimony or evidence to
be subpoenaed is necessary for a proper
presentation of the case.
(c)(4) The request shall be granted only to the extent that the items
or testimony sought appears relevant to the issues on appeal.
(b)(d) Legal representatives may issue subpoenas at their own
expense only if prior consent is obtained by from the designated
Appeals Referee.
(c)(e) Subpoenas shall be issued at least five business days before
the date of the scheduled hearing.
(f) Service of a subpoena shall be made by delivering a copy to
the person, or by registered or certified mail, return receipt
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1690
requested, unless a party or witness consents to service of the
subpoena by other means, including electronic transmission.
(g) Any party or person receiving a subpoena may serve a written
objection to the issuance of the subpoena.
(1) The objection shall be directed to the Appeals
Referee listed in the hearing notice prior to the
commencement of the hearing and provide
reasons for the objection and the relief sought
by the objecting party.
(2) The Appeals Referee shall rule on the objection
and notify the parties before the hearing. The
Appeals Referee's reasons for the ruling shall be
in writing or stated on the record during the
hearing.
Authority G.S. 96-4; 96-15.
SUBCHAPTER 24D - TAX ADMINISTRATION
SECTION .0100 – REQUESTS FOR NONCHARGING OF
BENEFIT PAYMENTS
04 NCAC 24D .0102 NOTICE TO EMPLOYER OF
POTENTIAL CHARGES
(a) DES shall notify each employer in writing of potential charges
to the employer's account. The notice shall contain the:
(1) date of the notice;
(2) claimant's name and social security number;
(3) date the claimant's benefit year began;
(4) claimant's weekly benefit amount and weekly
earnings allowance;
(5) employer's reporting number used to report
wages for the claimant;
(6) base period wages reported by the employer by
calendar quarter and dollar amount;
(7) employer's percentage of total base period
wages reported;
(8) maximum potential charge amount that can be
applied to the employer's experience rating
account if the claimant exhausts his or her
benefits;
(9) a statement containing the employer's right to
protest the notice; and
(10) the time period within which a protest shall be
filed pursuant to G.S. 96-15(b)(2).
(b) Notice of potential charges to the employer's account shall be
provided using the following forms, as applicable:
(1) Notice of Combined Wage Claim and Potential
Charges to Your Account (Form NCUI 551C);
Account;
(2) Notice of Unemployment Claim, Wages
Reported and Potential Charges (Form NCUI
551L); Charges;
(3) Notice of Initial Claim and Potential Charges to
Reimbursable Employer (Form NCUI 551R);
Employer;
(4) Notice of Initial Claim and Potential Charges
for Claimants on Temporary Layoff (Form
NCUI 551T); Layoff;
(5) Reversal of Previously Allowed Noncharging
(Form NCUI 553A); Noncharging;
(6) Reversal of Previously Denied Noncharging
(Form NCUI 554); Noncharging;
(7) Administrative Determination Disallowing
Noncharging (Form NCUI 570); Noncharging;
or
(8) List of Charges to Your Account (Form NCUI
626). Account.
Authority G.S. 96-4; 96-11.1; 96-11.2; 96-11.3; 96-11.4; 96-15.
04 NCAC 24D .0105 DETERMINATION ON
REQUESTS FOR NONCHARGING
DES shall render a determination in writing as to each request for
noncharging. The determination shall contain notice of whether
the request for noncharging has been granted or denied.
(1) Where a request for noncharging is granted, the
employer's account shall be protected from
benefit charges for benefit payments made after
the last day that the claimant worked, based on
wages reported by the employer before the
claimant separated from the employer.
(2) Where a request for noncharging is denied, the
determination shall contain:
(a) the reason(s) for denying the request;
(b) the mailing date of the determination;
(c) the time period within which a protest
of the denial must be filed; and
(d) instructions for protesting the denial to
the Employer Benefit Charges/Benefit
Charges Unit by mail to Post Office
Box 25903, Raleigh, North Carolina
27611-5903, or facsimile to (919) 733-
1126. DES's Claims Unit in
accordance with 04 NCAC 24A
.0104(s).
Authority G.S. 96-4; 96-11.1; 96-11.3; 96-11.4.
04 NCAC 24D .0106 APPEALING DENIAL OF
REQUEST FOR NONCHARGING
(a) The employing unit may file an appeal following an
unsuccessful protest of a request for noncharging.
(b) Employers shall direct all appeals from denials of a request
for noncharging to the Appeals Section. DES's Claims Unit in
accordance with 04 NCAC 24A .0104(s).
(c) The provisions of 04 NCAC 24A .0204 Rule 04 NCAC 24A
.0106 shall apply in determining timeliness of an appeal.
(c)(d) Hearings on the denial of noncharging shall be conducted
pursuant to the provisions of 04 NCAC 24C .0209.
Authority G.S. 96-4; 96-11.3; 96-11.4.
SECTION .0200 - ACCOUNT CHARGE PROTESTS
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1691
04 NCAC 24D .0205 DETERMINATION ON
GROUNDS CONTAINED IN PROTEST
The DES's determination on the employer's protest to the list of
benefit charges to its account by DES shall contain:
(1) notice of whether the relief sought by the
employer in the protest was granted or denied;
(2) any adjustments that have been made to the list
of charges if the relief sought in the protest was
granted, or the reasons for denial if the relief
sought in the protest was denied;
(3) the date the determination was mailed or sent to
the employer by electronic transmission;
(4) the employer's right to appeal the determination
consistent with 04 NCAC 24C .0203;
(5) the time period within which an appeal shall be
filed; and
(6) instructions for filing an appeal with DES's
Appeals Section Claims Unit pursuant to 04
NCAC 24A .0104(b). 04 NCAC 24A .0104(s).
Authority G.S. 96-4; 96-11.3; 96-15.
SECTION .0400 - VOLUNTARY ELECTION AND
PAYMENTS
04 NCAC 24D .0401 VOLUNTARY ELECTION BY
EMPLOYERS
(a) Any employer electing coverage under G.S. 96-9.8 of the
Employment Security Law shall make the election by completing
the Employer Status Report (Form NCUI 604), available on
DES's website at www.ncesc.com. website.
(b) The information provided in the Employer Status Report
(Form NCUI 604) shall be provided in the same manner as
required under Rule .0602 of this Subchapter.
(c) Voluntary election shall not be granted if DES determines that
potential benefit payments would exceed the taxes received from
the employer.
(d) The effective date of coverage is January 1, or the first day of
employment in the year in which the voluntary election is made,
whichever is later.
(e)(d) Employers who satisfy the criteria for voluntary election
of coverage under this Rule, pursuant to G.S. 96-9.8 shall have a
contributory unemployment tax account, and shall not have a
reimbursable account.
Authority G.S. 96-4; 96-9.6; 96-9.8; 26 U.S.C. 3309; 26 U.S.C.
3306.
04 NCAC 24D .0402 ELECTION TO REIMBURSE IN
LIEU OF CONTRIBUTIONS
(a) An employer electing to pay reimbursements for benefits,
rather than contributions who meets the requirements of Rule
.0401 of this Section, shall make the election by completing the
Employer Status Report (Form NCUI 604) as set forth in Rule
.0602 of this Subchapter, and mailing it to DES's Tax
Administration at Post Office Box 26504, Raleigh, NC 27611.
(b)(a) A new qualifying employer under G.S. 96-9.6 electing to
pay reimbursements for benefits, rather than contributions, shall
make the election by writing a letter stating their election to the
DES's Tax Administration Section of DES at Post Office Box
26504, Raleigh, NC 27611 as provided in 04 NCAC 24A .0104(x)
within 30 days after the employer receives written notification
from the Division that it is eligible to make an election as defined
under G.S. 96-9.6.
(b) A qualifying employer under G.S. 96-9.6 electing to pay
reimbursements for benefits, rather than contributions, shall
within 30 days before the January 1 effective date, make the
election by sending a letter stating their election to DES's Tax
Administration Section pursuant to 04 NCAC 24A .0104(x).
Authority G.S. 96-4; 96-9.6; 96-9.8; 26 U.S.C. 3309.
04 NCAC 24D .0403 PAYMENT OF EMPLOYER
TAXES
(a) Taxes shall be due and payable to the Division of Employment
Security and sent to DES's administrative office in Raleigh, North
Carolina, or delivered to an agent of DES designated to accept
payments. payments as provided in 04 NCAC 24A .0104(y).
(b) Tax payments shall be made as follows:
(1) electronic check;
(2) credit card;
(3) Automated Clearing House (ACH) credit;
(4) business check with funds drawn from a U.S.
financial institution;
(5) cashier's check from a U.S. financial institution;
or
(6) cash.
(c) Payments shall be made payable to the Division of
Employment Security and sent by U.S. mail or delivery service to
DES Tax Administration at Post Office Box 26504, Raleigh North
Carolina 27611.
(d)(b) Timeliness of payments shall be determined pursuant to
the 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-9.15.
SECTION .0600 - REPORTS
04 NCAC 24D .0602 STATUS REPORTS
(a) Each employing unit shall complete and file an Employer
Status Report (Form NCUI 604) with DES within 10 days of
becoming subject to the Employment Security Law. The
Employer Status Report shall contain the following: is located on
DES's website, and shall include the following:
(1) the name and address of the business; the
employing unit's federal identification number,
if any;
(2) names, social security numbers, and addresses
of the owners and responsible officers of the
business; the employing unit's North Carolina
Department of Revenue's withholding
identification number, if any;
(3) any records pertaining to contracts for business
acquisitions that indicate successorship status;
and all previously assigned unemployment
insurance tax identification or account
numbers;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1692
(4) any information about company officers in
continuity of control cases. the employing unit's
legal name;
(5) the employing unit's trade name;
(6) the employing unit's mailing address,
telephone, and fax numbers;
(7) the physical address and county for each of the
employing unit's North Carolina locations;
(8) if the employing unit has no locations in this
State, the primary employee's home address;
(9) the principal activity or service performed by
the employing unit in North Carolina;
(10) the name and address of each of the employing
unit's owners;
(11) the name, telephone number, and email address
of an individual authorized to act on behalf of
the employing unit;
(12) the type of business ownership;
(13) the number of employees expected within 12
months of the date that Form NCUI 604 is
submitted to DES;
(14) the date the employing unit first hired one or
more workers in North Carolina;
(15) whether the employing unit in this State is part
of a larger organization and is primarily
engaged in providing support services to that
organization;
(16) whether the employing unit is an employment
service company as defined in G.S. 96-1(14);
(17) for general employers:
(A) whether the employing unit has or
expects to have a quarterly payroll of
one thousand five hundred dollars
($1,500) or more and if so, the date
that this occurred or is expected to
occur; and
(B) whether the employing unit has or
expects to employ at least one worker
in 20 different calendar weeks during
a calendar year and if so, the date that
tis occurred or is expected to occur;
(18) for agricultural employers:
(A) whether the employing unit has or
expects to have a quarterly payroll of
twenty thousand dollars ($20,000) or
more, and if so, the date that this
occurred or is expected to occur; and
(B) whether the employing unit has or will
employ 10 or more workers in 20
different weeks during a calendar year,
and if so, the date that this occurred or
is expected to occur;
(19) for domestic employers, whether the employing
unit has or will pay one thousand dollars
($1,000) or more in a calendar quarter for
domestic services in a private home, college
club, fraternity, or sorority, and if so, the date
that this occurred or is expected to occur;
(20) for non-profit organizations, whether the
employing unit has or will employ 4 or more
workers in 20 different weeks during a calendar
year, and if so, the date that this occurred or is
expected to occur;
(21) for employing units of government, whether the
entity is local, state, or federal;
(22) whether the employing wants to voluntarily
cover its workers for unemployment insurance
even if it is not subject to the Employment
Security Law;
(23) whether the employing unit has ever paid taxes
pursuant to the Federal Unemployment Tax
Act, and if so for which years the taxes were
paid;
(24) whether the employing unit has acquired,
transferred assets, or merged with another
business, or made any other change in the
ownership of the business, and if so:
(A) the former entity's legal name;
(B) the former entity's trade name;
(C) the former entity's address;
(D) the former entity's North Carolina
Unemployment Insurance Tax
Identification number;
(E) the date on which the employing unit
acquired the former entity, or changed
its business;
(F) whether the employing unit acquired
all or a portion of the former entity,
and if a portion, the percent acquired;
(G) whether the former entity was
operating when it was acquired by the
employing unit, and if not, the date
that the former entity closed;
(H) whether the former entity was in
bankruptcy when it was acquired by
the employing unit; and
(I) whether the former entity continues to
have employees in North Carolina.
(25) whether there are workers who perform
services for the employing unit, and who the
employing unit considers to be self-employed
or independent contractors;
(26) the name, signature, and official position of the
individual filing the NCUI 604 on behalf of the
employing unit; and
(27) the date that the individual completed Form
NCUI 604 and submitted it to DES.
(b) An employing unit that ceases business, continues operations
without employees, transfers, leases, or sells all or any part of the
assets of its business, or changes the trade name business name,
business entity, business location, telephone number, or mailing
address of the business shall give notice to DES within 10 days
by completing and filing a status report. Change in Status Report
(Form NCUI 101A), which is available on DES's website. The
status report shall contain, in addition to the requirements listed
under Paragraph (a) of this Rule, the former name and address of
the business. Form NCUI 101A shall state:
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1693
(1) the employing unit's name;
(2) the employing unit's mailing address;
(3) the employing unit's trade name
(4) the employing unit's North Carolina
Unemployment Insurance Tax Identification
number;
(5) whether the employing unit sold or otherwise
transferred part or all of the business, and if so:
(A) the name, mailing address and
telephone number of the entity to
which the business was sold or
otherwise transferred;
(B) the trade name of the entity to which
the business was sold or otherwise
transferred;
(C) whether the entire business operations,
including equipment, merchandise,
raw materials, and employees were
sold, transferred, or leased to a new
owner, and if so, the date of the sale,
transfer or lease;
(6) whether a partnership was formed or changed,
including the effective date of the formation or
change, and an explanation of what occurred;
(7) whether the business was incorporated,
including the effective date of incorporation;
(8) whether the business ceased all operations in
North Carolina, including the date that all
operations ceased;
(9) whether the business is operating without
employees, including the last date on which the
business had any employees;
(10) whether the business name changed, and if so,
the new name of the business and a copy of the
corporate minutes or amended charter on file
with the North Carolina Department of the
Secretary of State;
(11) whether there was a change in the address or
telephone number, and if so, the changes to the
address or telephone number;
(12) whether there was a change in the employing
unit's contact for tax matters, and if so, the new
agent's name, address, and telephone number, if
applicable; and;
(13) the name and signature of the individual
submitting the Change in Status Report to DES
on behalf of the employing unit.
(c) An employing unit that acquires all or any part of the assets
of another business shall complete and file an Employer Status
Report (Form NCUI 604) within 10 days of the acquisition.
Authority G.S. 96-4; 96-10; 96-11.7.
SECTION .0700 - TRANSFER OF EXPERIENCE RATING
TO RELATED ENTITY SUCCESSOR ACCOUNT
04 NCAC 24D .0701 TRANSFER OF EXPERIENCE
Authority G.S. 96-4; 96-10; 96-11.7.
SECTION .0800 - AGREEMENTS TO COMPROMISE
04 NCAC 24D .0801 APPLICATION FOR
COMPROMISE
(a) An employing unit may file a request for compromise of its
tax debt with DES.
(b) A request for compromise shall include the following:
(1) the name and address of the employing unit;
(2) the date the request to compromise is made;
(3) the date the requested compromise is requested
to be effective;
(4) stated reasons for the request to compromise;
(5) evidence to support the claim or reasons for the
request;
(6) the amount and terms offered by the employer
to settle the debt; and
(7) the signature of a duly authorized representative
of the employer.
(c) The employer shall provide all information requested by the
Department pursuant to Section .0500 of this Section Subchapter
for the determination of the compromise.
(d) The request for compromise shall be filed with DES's Tax
Administration Section by mail, facsimile, or email. pursuant to
04 NCAC 24A .0104(n). 04 NCAC 24A .0104(w).
Authority G.S. 96-4; 96-10; 96-10.1.
SECTION .0900 - SPECIAL TAX INVESTIGATIONS
04 NCAC 24D .0901 SPECIAL TAX
INVESTIGATIONS
(a) When it is discovered by a representative of DES that a
claimant is alleging that he or she was an employee and the
employer is alleging that the claimant was not an employee, the
matter shall be referred to DES's Assistant Secretary in writing.
(b) The Assistant Secretary, on behalf of DES, shall refer the
matter to the Tax Administration Section for an investigation.
Upon receipt of the findings of the investigation, the Assistant
Secretary shall issue a Result of Investigation by the Tax
Administration Section upon receipt of the findings of the
investigation. Section. The Result of Investigation shall be in
writing and mailed to each party to the controversy pursuant to 04
NCAC 24A .0103.
(c) The Result of Investigation shall provide notice of each party's
rights for filing an appeal to obtain a hearing before the Board of
Review, and the time period within which an appeal shall be filed
by mail to the Board of Review, ATTN: Legal Services Section,
Post Office Box 25903, Raleigh, 27611-5903. pursuant to 04
NCAC 24A .0104(n).
(d) Appeal hearings pursuant to this Section shall be upon order
of the Board of Review and conducted pursuant to 04 NCAC 24F
.0303.
Authority G.S. 96-4; 96-9.2.
SECTION .1000 - REQUESTS AND HEARINGS TO
REVIEW AND REDETERMINE TAX RATE
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1694
04 NCAC 24D .1001 REQUEST FOR
REDETERMINATION OF TAX RATE
(a) An employer may request a review and redetermination of its
tax rate after receiving notice of the tax rate.
(b) An employer requesting a review and redetermination of its
tax rate shall file its written request with DES's Tax
Administration Section by mail to Post Office Box 26504,
Raleigh, NC 27611, facsimile to (919) 733-1255, or email to
des.tax.customerservice@nccommerce.com. as set forth in 04
NCAC 24A .0104(o).
(1) The request shall include the following:
(A) the name of the employer;
(B) the address of the employer;
(C) the account number of the employer;
(D) a brief statement of the question
involved and reasons for the request;
and
(E) the name, address, and official
position of the individual making the
request.
(c) The request for a review and redetermination shall be filed on
or before prior to May 1 following the effective date of the
contribution rate pursuant to G.S. 96-9.2(d).
Authority G.S. 96-4; 96-9.2.
04 NCAC 24D .1002 DIVISION'S OBLIGATIONS
(a) The Division DES shall review the employing unit's request
to review and redetermine its tax rate and all available facts, and
shall issue a written ruling. The ruling shall be mailed to the
employing unit's address as set forth in 04 NCAC 24A .0103 and
include the following:
(1) notify the employing unit of whether its
application was granted or denied;
(2) the applicable legal authority, with specific
citations, for the ruling;
(3) contain the mailing date of the notice;
(4) a statement containing the employer's right to
appeal the notice; and
(5) the time period within which an appeal shall be
filed.
(b) The employing unit may file an appeal of the ruling and
request a hearing.
(1) The appeal shall be filed with DES's Tax
Administration Section by mail, facsimile, or
email pursuant to Rule 04 NCAC 24A .0104(o).
(2) Hearings requested pursuant to this Section
shall be conducted as set forth in 04 NCAC 24F
.0303.
Authority G.S. 96-4; 96-9.2.
SECTION .1100 –TREASURY OFFSET PROGRAM AND
EMPLOYER SETOFF DEBT COLLECTION
04 NCAC 24D .1101 NOTICE TO EMPLOYER OF
REFERRAL TO TOP
(a) Consistent with 31 U.S.C. 3716, DES shall notify the
employer by mail of its intent to refer the debt to the Treasury
Offset Program (TOP) at least 60 days before submitting the debt
to TOP.
(b) The notice shall include:
(1) the employer's name;
(2) the type of debt;
(3) the total amount of the referred debt;
(4) the total amount of the employer's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through TOP;
(8) a statement of DES's intention to collect the
debt through administrative offset;
(9) a statement that the employer may request a
copy of DES's records that support the debt;
(10) a statement of the employer's right to request
that DES reevaluate the debt;
(11) the time period and procedure for requesting a
reevaluation pursuant to 04 NCAC 24A
.0104(k);
(12) a statement that failure to request a reevaluation
within the required time shall result in referral
of the debt;
(13) a statement of the employer's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
(16) a mailing address and facsimile number to
request a reevaluation of the debt;
(17) a telephone number for the employer to seek
information regarding the notice; and
(18) the date that the notice was mailed to the
employer.
(c) Employers choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(y).
Authority G.S. 96-4; 96-9.15; 18; 31 CFR 285; 31 U.S.C. 3716.
04 NCAC 24D .1102 EMPLOYER REEVALUATION
OF DEBT
(a) An employer requesting a reevaluation of its debt shall submit
a written request to DES's Tax Administration Section pursuant
to 04 NCAC 24A .0104(k).
(1) The written request shall explain why the debt
should not be referred to the Treasury Offset
Program (TOP) for collection.
(2) The written request shall be accompanied by
documents or other clear and convincing
evidence that shows:
(A) the identity of the employer to whom
the debt is assigned is incorrect; or
(B) the amount of the debt is inaccurate.
(b) The Assistant Secretary or designee shall consider the
evidence submitted by the employer.
(c) The Assistant Secretary or designee shall issue a written
decision on the request for reevaluation. The written decision shall
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1695
be mailed or sent by electronic transmission to the employer and
include the following:
(1) whether the debt shall be referred to TOP; and
(2) reasons for the decision.
Authority G.S. 96-4; 96-18; 31 CFR 285; 31 U.S.C. 3716.
04 NCAC 24D .1103 SETOFF DEBT COLLECTION
ACT NOTICE TO EMPLOYER
(a) Consistent with G.S. 105A-8, DES shall provide written
notice of receipt to the debtor employer within 10 days after
receiving the debtor's refund.
(b) The notice shall include:
(1) the employer's name;
(2) the type of debt;
(3) the amount of the refund received by DES;
(4) the total amount of the employer's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through setoff;
(8) a statement of DES's intention to apply the
refund against the debt;
(9) an explanation that the debt is the basis for the
agency's claim to the debtor's refund;
(10) a statement of the employer's right to contest the
debt by filing a written request for a hearing;
(11) the time period and procedure for requesting a
hearing pursuant to 04 NCAC 24A .0104(i);
(12) a statement that failure to request a hearing
within the required time shall result in setoff of
the debt;
(13) a statement of the employer's right to enter into
a written repayment agreement with DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
(16) the date that the notice was mailed to the
employer; and
(17) a telephone number for the employer to seek
information regarding the notice.
(c) Employers choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(y).
Authority G.S. 96-4; 105A-8.
04 NCAC 24D .1104 EMPLOYER SETOFF DEBT
COLLECTION ACT HEARINGS
(a) An employer debtor may file an appeal from a notice to claim
its State income tax refund pursuant to a North Carolina
Department of Revenue Offset Letter in accordance with 04
NCAC 24A .0104(i).
(b) Rule 04 NCAC 24A .0106 shall apply in determining
timeliness of an appeal.
(c) Hearings pursuant to G.S. 105A-8(b) shall be conducted
consistent with the procedures prescribed in 04 NCAC 24F .0303.
Authority G.S. 96-4; 105A-8.
SECTION .1200 - SEASONAL PURSUITS
04 NCAC 24D .1201 REQUEST FOR SEASONAL
DETERMINATION
(a) Each employer desiring a seasonal determination shall request
an Application for Seasonal Determination (Form NCUI 611)
from assignment of the seasonal period by DES DES's Tax
Administration Section by telephone, mail, facsimile, or email as
provided in 04 NCAC 24A .0104(t).
(b) Each employer shall complete and submit The request shall
be made in writing by completing the Application for Seasonal
Determination (Form NCUI 611) that is available on DES's
website at www.ncesc.com and addressed to the Tax
Administration Section by mail, facsimile, or email as provided in
04 NCAC 24A .0104. 04 NCAC 24A .0104(t).
(c) Requests for Seasonal Determination using (Form NCUI 611)
A request submitted on Form NCUI 611 shall contain the
following:
(1) the employing unit's name and physical
address;
(2) years of operation in North Carolina;
(3) location of each seasonal pursuit;
(4) description of each seasonal each pursuit; and
(5) an explanation of why the seasonal pursuit
being requested cannot be conducted
throughout the year;
(5)(6) beginning and ending dates of each seasonal
pursuit for the last four years. years;
(7) the name of the individual requesting the
determination;
(8) the official position of the individual requesting
the determination on behalf of the employing
unit; and
(9) a telephone number.
(d) The request completed Application for Seasonal
Determination shall be filed at least 20 days before the beginning
date of the period of production operations for which the
designation determination is requested.
(e) Completion and Submission submission of Form NCUI 611
shall satisfy the requirements of this Rule.
Authority G.S. 96-4; 96-16.
04 NCAC 24D .1202 WRITTEN DETERMINATION
(a) DES shall issue a written determination granting or denying
the request upon making its determination pursuant to G.S. 96-
16(c). The determination shall notify the employer of the
following:
(1) the specific seasonal period assigned by DES;
(2) the effective date of the determination; and
(3) the specific filing requirements for seasonal
employers.
(b) Any A determination that denies the request for a seasonal
designation shall state the reasons for the denial.
(c) Each The determination shall contain notice of each party's
right to appeal the determination and request a hearing, the date
the determination was mailed, and the time period within which
an appeal shall be filed.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1696
(d) The employer may file its appeal of a denial of a request for
seasonal pursuit designation with DES's Tax Administration
Section in the same manner as prescribed in under Rule .1201 of
this Section, by submitting a Form NCUI 611 by mail to Post
Office Box 26504, Raleigh, NC 27611, facsimile to (919) 733-
1255, or email to des.tax.customerservice@nccommerce.com 04
NCAC 24A .0104(t).
(e) Hearings shall be conducted as set forth in Rule .1103 of this
Subchapter. 04 NCAC 24F .0303.
Authority G.S. 96-4; 96-16.
SUBCHAPTER 24F – BOARD OF REVIEW
SECTION .0100 – GENERAL
04 NCAC 24F .0101 OFFICE LOCATION FOR
BOARD OF REVIEW
The administrative office of the North Carolina Department of
Commerce, Board of Review is located at 700 Wade Avenue, in
Raleigh, North Carolina. The mailing address is Post Office Box
28263, Raleigh, NC 27611. The office is open to the public during
regular business hours, from 8:00 a.m. to 5:00 p.m., Monday
through Friday, except for State holidays as set forth in 25 NCAC
01E .0901, and includes subsequent amendments and editions of
the referenced material in accordance with G.S. 150B-21.6.
Authority G.S. 96-4; 96-15.3.
04 NCAC 24F .0102 ADDRESSES FOR NOTICE AND
ELECTRONIC NOTICE
Rule 04 NCAC 24A .0103 shall apply for notice sent by the Board
of Review.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0103 ADDRESSES FOR FILING
APPEALS, EXCEPTIONS, OR REQUESTS
Appeals, exceptions, and requests shall be filed with the Board of
Review in accordance with 04 NCAC 24A .0104(l), (r), and (v).
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0104 FILING/MAILING DATES AND
USE OF FORMS
Rule 04 NCAC 24A .0106 shall apply in determining the
timeliness of appeals, exceptions, and requests filed with the
Board of Review.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0105 SIGNATURES
(a) Rule 04 NCAC 24A .0107 shall apply in authenticating a
digital signature.
(b) Rule 04 NCAC 24A .0108 shall apply in determining
signatures on reports and forms.
Authority G.S. 96-4; 96-9.15; 96-15; 96-15.3.
04 NCAC 24F .0106 APPEAL DATE
(a) A party shall be allowed to establish an appeal date earlier
than a postal meter date, or the date of a document, in the face of
clear and convincing evidence.
(b) When a party alleges that it filed an appeal that the Board of
Review never received, the party shall present clear and
convincing evidence of a timely filing, which may be
corroborated by testimony or physical evidence linked to the
appeal in question.
(c) The Board of Review shall allow cross-examination in de
novo hearings to establish the timeliness of an appeal, as set forth
in 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0107 TIMELINESS EXCEPTION
Timeliness sanctions shall be waived by the Board of Review or
its designee when the Board of Review, DES, or an agent state
representative gives misleading information on appeal rights to a
party, if the party:
(1) establishes what he or she was told was
misleading and how he or she was misled
pursuant to 04 NCAC 24F .0106;
(2) identifies, if possible, the individual who
misled him or her; and
(3) no written instructions contrary to the
misleading information were provided by the
Board of Review or DES to the party with
service of the decision being appealed.
Authority G.S. 96-4; 96-15; 96-15.3.
SECTION .0200 – HIGHER AUTHORITY REVIEW OF
APPEALS DECISION
04 NCAC 24F .0201 REQUIREMENTS FOR APPEAL
STATEMENT TO BOARD OF REVIEW
A party shall file a A written statement of appeal from an appeals
decision Appeals Decision to the Board of Review. A written
statement of appeal from an Appeals Decision to the Board of
Review shall include the following: Review shall comply with 04
NCAC 24A .0104(l)(5).
(1) identify the decision being appealed by the
docket number;
(2) contain a clear statement of the reasons or
grounds for the appeal; and
(3) state the name of the party appealing.
Authority G.S. 96-4; 96-15.
04 NCAC 24F .0202 ACKNOWLEDGMENT OF
APPEAL
(a) The receipt of a party's appeal from an Appeals Decision shall
be acknowledged in writing by the Appeals Section Board of
Review or its designee and sent to all parties of record.
(b) The notice acknowledging receipt of an appeal shall inform
each party of the following:
(1) the right to request oral arguments;
(2) the deadline to request oral arguments;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1697
(3) the right to submit written arguments regarding
the appeal;
(4) the deadline for submitting written arguments;
and
(5) that the party may submit a written request for
a record of the hearing proceeding pursuant to
G.S. 96-15(f); and
(6) the procedures for obtaining a record of the
hearing, including recordings or transcripts.
(c) Records shall be provided in accordance with G.S. 96-4(x)
and Section .0200 of 04 NCAC 24A.
Authority G.S. 96-4; 96-15; 20 CFR 603.
04 NCAC 24F .0203 ORAL ARGUMENTS
(a) Oral arguments before the Board of Review shall be granted
at the discretion of the Board of Review.
(b) A written request for oral arguments shall include the
following: shall:
(1) be directed to the Board of Review, North
Carolina Department of Commerce by mail,
facsimile, or email Review pursuant to 04
NCAC 24A .0104(l); 04 NCAC 24A .0104(v).
(2) be received within 15 days of the date on the
notice acknowledging receipt of an appeal from
an the Appeals Decision; and
(3) contain a statement that a copy of the request
was mailed or personally delivered to the
opposing party, if one exists.
(c) If the request is granted, the Board of Review shall give
written notice to each interested party to appear before the Board
of Review. for oral arguments.
(d) Notice to appear before the Board of Review to present oral
arguments shall contain:
(1) the Higher Authority Decision docket number;
(2) the Lower issue identification or Appeals
Decision docket number;
(3) the identity of the party requesting oral
arguments;
(4) the right of the non-requesting party to appear
and present oral arguments;
(5) the date and time for oral arguments;
(6) the physical address of the location where oral
arguments are scheduled to be held; and
(7) each party's right to legal representation.
(e) The notice to appear for oral arguments shall be mailed
provided to each party by mail or electronic transmission at least
14 calendar days before the date scheduled for arguments.
arguments in accordance with 04 NCAC 24A .0103.
(f) Any request to reschedule oral arguments shall be for good
cause as defined in 04 NCAC 24A .0105, and sent by mail, fax,
or email to the Board of Review pursuant to 04 NCAC 24A
.0104(l), 04 NCAC 24A .0104(v), and to each party to the
proceeding by personal service, mail, fax, electronic transmission,
or delivery service as defined under 04 NCAC 24A .0105. A
request to reschedule oral arguments shall state the reason(s) each
reason for the request.
Authority G.S. 96-4; 96-15.
04 NCAC 24F .0204 LEGAL REPRESENTATION OR
SUPERVISION BY NORTH CAROLINA ATTORNEY
BEFORE THE BOARD OF REVIEW
(a) An individual who is a party to a proceeding may represent
himself or herself before the Board of Review.
(b) A partnership or association may be represented by any of its
members.
(c) A corporation may be represented by an officer.
(d) Any party may be represented by a legal representative as
defined in 04 NCAC 24A .0105.
(e) Notices or certification of legal representation by an attorney
supervision licensed to practice law in this State shall be in writing
and presented to the Board of Review to become part of the
official record and shall contain: record.
(f) Notices or certification of legal representation by an individual
who is supervised by an attorney licensed to practice law in this
State shall be in writing and presented to the Board of Review to
become part of the official record, and shall contain:
(1) the name name, and business address address,
and telephone number of the supervising
attorney; and
(2) the supervising attorney's active North Carolina
State Bar number. number; and
(3) the name, address, and telephone number of the
person being supervised.
(f)(g) When a party has a legal representative, all documents or
information required to be provided to the party shall be provided
only to the legal representative, unless otherwise requested in
writing to the Board of Review.
(h) An address provided to the Board of Review for mailing or
electronic transmission in a specific case shall not constitute a
change of address with DES for purposes of 04 NCAC 24A .0102.
(g)(i) Any information provided to a party's legal representative
shall have the same force and effect as if it had been sent to the
party.
Authority G.S. 96-4; 96-15; 96-17.
04 NCAC 24F .0205 INTRODUCTION OF EVIDENCE
IN HIGHER AUTHORITY HEARINGS
(a) The Board of Review shall allow each party 10 minutes from
the time of the scheduled hearing to appear for the hearing.
(b)

NORTH CAROLINA
REGISTER
VOLUME 32 ● ISSUE 17 ● Pages 1668 – 1736
March 1, 2018
I. EXECUTIVE ORDERS
Executive Order No. 36-39 ............................................................................. 1668 - 1674
II. PROPOSED RULES
Commerce, Department of
Employment Security, Division of .................................................................. 1675 – 1700
Occupational Licensing Boards and Commissions
Marriage and Family Therapy Licensure Board ............................................. 1700 – 1701
Appraisal Board .............................................................................................. 1701 – 1702
III. APPROVED RULES........................................................................................ 1703 - 1726
Commerce, Department of
Credit Union Division
Natural and Cultural Resources, Department of
Department
Environmental Quality, Department of
Environmental Management Commission
Wildlife Resources Commission
Well Contractors Certification Commission
Transportation, Department of
Department
Occupational Licensing Boards and Commissions
Certified Public Accountant Examiners, Board of
Veterinary Medical Board
IV. RULES REVIEW COMMISSION ................................................................. 1727 - 1733
V. CONTESTED CASE DECISIONS
Index to ALJ Decisions ................................................................................... 1734 - 1736
PUBLISHED BY
The Office of Administrative Hearings
Rules Division Julian Mann III, Director
6714 Mail Service Center Molly Masich, Codifier of Rules
Raleigh, NC 27699-6714 Dana McGhee, Publications Coordinator
Telephone (919) 431-3000 Lindsay Woy, Editorial Assistant
Fax (919) 431-3104
Contact List for Rulemaking Questions or Concerns
For questions or concerns regarding the Administrative Procedure Act or any of its components, consult with the
agencies below. The bolded headings are typical issues which the given agency can address, but are not inclusive.
Rule Notices, Filings, Register, Deadlines, Copies of Proposed Rules, etc.
Office of Administrative Hearings
Rules Division
1711 New Hope Church Road (919) 431-3000
Raleigh, North Carolina 27609 (919) 431-3104 FAX
contact: Molly Masich, Codifier of Rules molly.masich@oah.nc.gov (919) 431-3071
Dana McGhee, Publications Coordinator dana.mcghee@oah.nc.gov (919) 431-3075
Lindsay Woy, Editorial Assistant lindsay.woy@oah.nc.gov (919) 431-3078
Rule Review and Legal Issues
Rules Review Commission
1711 New Hope Church Road (919) 431-3000
Raleigh, North Carolina 27609 (919) 431-3104 FAX
contact: Abigail Hammond, Commission Counsel abigail.hammond@oah.nc.gov (919) 431-3076
Amber Cronk May, Commission Counsel amber.may@oah.nc.gov (919) 431-3074
Amanda Reeder, Commission Counsel amanda.reeder@oah.nc.gov (919) 431-3079
Jason Thomas, Commission Counsel jason.thomas@oah.nc.gov (919) 431-3081
Alexander Burgos, Paralegal alexander.burgos@oah.nc.gov (919) 431-3080
Julie Brincefield, Administrative Assistant julie.brincefield@oah.nc.gov (919) 431-3073
Fiscal Notes & Economic Analysis and Governor's Review
Office of State Budget and Management
116 West Jones Street (919) 807-4700
Raleigh, North Carolina 27603-8005 (919) 733-0640 FAX
Contact: Anca Grozav, Economic Analyst osbmruleanalysis@osbm.nc.gov (919) 807-4740
Carrie Hollis, Economic Analyst osbmruleanalysis@osbm.nc.gov (919) 807-4757
NC Association of County Commissioners
215 North Dawson Street (919) 715-2893
Raleigh, North Carolina 27603
contact: Amy Bason amy.bason@ncacc.org
NC League of Municipalities (919) 715-4000
150 Fayetteville Street, Suite 300
Raleigh, North Carolina 27601
contact: Sarah Collins scollins@nclm.org
Legislative Process Concerning Rule-making
545 Legislative Office Building
300 North Salisbury Street (919) 733-2578
Raleigh, North Carolina 27611 (919) 715-5460 FAX
Karen Cochrane-Brown, Director/Legislative Analysis Division karen.cochrane-brown@ncleg.net
Jeff Hudson, Staff Attorney Jeffrey.hudson@ncleg.net
NORTH CAROLINA REGISTER
Publication Schedule for January 2018 – December 2018
FILING DEADLINES NOTICE OF TEXT PERMANENT RULE
TEMPORARY
RULES
Volume &
issue
number
Issue date
Last day
for filing
Earliest date
for public
hearing
End of required
comment
Period
Deadline to submit
to RRC
for review at
next meeting
RRC
Meeting
Date
Earliest Eff.
Date of
Permanent Rule
Delayed Eff. Date of
Permanent Rule
31st legislative day of the
session beginning:
270th day from
publication in the
Register
32:13 01/02/18 12/06/17 01/17/18 03/05/18 03/20/18 04/19/18 05/01/18 05/2018 09/29/18
32:14 01/16/18 12/19/17 01/31/18 03/19/18 03/20/18 04/19/18 05/01/18 05/2018 10/13/18
32:15 02/01/18 01/10/18 02/16/18 04/02/18 04/20/18 05/17/18 06/01/18 01/2019 10/29/18
32:16 02/15/18 01/25/18 03/02/18 04/16/18 04/20/18 05/17/18 06/01/18 01/2019 11/12/18
32:17 03/01/18 02/08/18 03/16/18 04/30/18 05/21/18 06/21/18 07/01/18 01/2019 11/26/18
32:18 03/15/18 02/22/18 03/30/18 05/14/18 05/21/18 06/21/18 07/01/18 01/2019 12/10/18
32:19 04/02/18 03/09/18 04/17/18 06/01/18 06/20/18 07/19/18 08/01/18 01/2019 12/28/18
32:20 04/16/18 03/23/18 05/01/18 06/15/18 06/20/18 07/19/18 08/01/18 01/2019 01/11/19
32:21 05/01/18 04/10/18 05/16/18 07/02/18 07/20/18 08/16/18 09/01/18 01/2019 01/26/19
32:22 05/15/18 04/24/18 05/30/18 07/16/18 07/20/18 08/16/18 09/01/18 01/2019 02/09/19
32:23 06/01/18 05/10/18 06/16/18 07/31/18 08/20/18 09/20/18 10/01/18 01/2019 02/26/19
32:24 06/15/18 05/24/18 06/30/18 08/14/18 08/20/18 09/20/18 10/01/18 01/2019 03/12/19
33:01 07/02/18 06/11/18 07/17/18 08/31/18 09/20/18 10/18/18 11/01/18 01/2019 03/29/19
33:02 07/16/18 06/22/18 07/31/18 09/14/18 09/20/18 10/18/18 11/01/18 01/2019 04/12/19
33:03 08/01/18 07/11/18 08/16/18 10/01/18 10/22/18 11/15/18 12/01/18 01/2019 04/28/19
33:04 08/15/18 07/25/18 08/30/18 10/15/18 10/22/18 11/15/18 12/01/18 01/2019 05/12/19
33:05 09/04/18 08/13/18 09/19/18 11/05/18 11/20/18 12/20/18 01/01/19 01/2019 06/01/19
33:06 09/17/18 08/24/18 10/02/18 11/16/18 11/20/18 12/20/18 01/01/19 01/2019 06/14/19
33:07 10/01/18 09/10/18 10/16/18 11/30/18 12/20/18 01/17/19 02/01/19 05/2020 06/28/19
33:08 10/15/18 09/24/18 10/30/18 12/14/18 12/20/18 01/17/19 02/01/19 05/2020 07/12/19
33:09 11/01/18 10/11/18 11/16/18 12/31/18 01/22/19 02/21/19 03/01/19 05/2020 07/29/19
33:10 11/15/18 10/24/18 11/30/18 01/14/19 01/22/19 02/21/19 03/01/19 05/2020 08/12/19
33:11 12/03/18 11/07/18 12/18/18 02/01/19 02/20/19 03/21/19 04/01/19 05/2020 08/30/19
33:12 12/17/18 11/26/18 01/01/19 02/15/19 02/20/19 03/21/19 04/01/19 05/2020 09/13/19
This document is prepared by the Office of Administrative Hearings as a public service and is not to be deemed binding or controlling.
EXPLANATION OF THE PUBLICATION SCHEDULE
This Publication Schedule is prepared by the Office of Administrative Hearings as a public service and the computation of time periods are not to be deemed binding or controlling.
Time is computed according to 26 NCAC 2C .0302 and the Rules of Civil Procedure, Rule 6.
GENERAL
The North Carolina Register shall be published twice
a month and contains the following information
submitted for publication by a state agency:
(1) temporary rules;
(2) text of proposed rules;
(3) text of permanent rules approved by the Rules
Review Commission;
(4) emergency rules
(5) Executive Orders of the Governor;
(6) final decision letters from the U.S. Attorney
General concerning changes in laws affecting
voting in a jurisdiction subject of Section 5 of
the Voting Rights Act of 1965, as required by
G.S. 120-30.9H; and
(7) other information the Codifier of Rules
determines to be helpful to the public.
COMPUTING TIME: In computing time in the schedule,
the day of publication of the North Carolina Register
is not included. The last day of the period so computed
is included, unless it is a Saturday, Sunday, or State
holiday, in which event the period runs until the
preceding day which is not a Saturday, Sunday, or
State holiday.
FILING DEADLINES
ISSUE DATE: The Register is published on the first and
fifteen of each month if the first or fifteenth of the
month is not a Saturday, Sunday, or State holiday for
employees mandated by the State Personnel
Commission. If the first or fifteenth of any month is a
Saturday, Sunday, or a holiday for State employees,
the North Carolina Register issue for that day will be
published on the day of that month after the first or
fifteenth that is not a Saturday, Sunday, or holiday for
State employees.
LAST DAY FOR FILING: The last day for filing for any
issue is 15 days before the issue date excluding
Saturdays, Sundays, and holidays for State employees.
NOTICE OF TEXT
EARLIEST DATE FOR PUBLIC HEARING: The hearing
date shall be at least 15 days after the date a notice of
the hearing is published.
END OF REQUIRED COMMENT PERIOD
An agency shall accept comments on the text of a
proposed rule for at least 60 days after the text is
published or until the date of any public hearings held
on the proposed rule, whichever is longer.
DEADLINE TO SUBMIT TO THE RULES REVIEW
COMMISSION: The Commission shall review a rule
submitted to it on or before the twentieth of a month
by the last day of the next month.
FIRST LEGISLATIVE DAY OF THE NEXT REGULAR
SESSION OF THE GENERAL ASSEMBLY: This date is the
first legislative day of the next regular session of the
General Assembly following approval of the rule by
the Rules Review Commission. See G.S. 150B-21.3,
Effective date.
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1668
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1669
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1670
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1671
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1672
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1673
EXECUTIVE ORDERS
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1674
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1675
Note from the Codifier: The notices published in this Section of the NC Register include the text of proposed rules. The agency
must accept comments on the proposed rule(s) for at least 60 days from the publication date, or until the public hearing, or a later
date if specified in the notice by the agency. If the agency adopts a rule that differs substantially from a prior published notice,
the agency must publish the text of the proposed different rule and accept comment on the proposed different rule for 60 days.
Statutory reference: G.S. 150B-21.2.
TITLE 04 – DEPARTMENT OF COMMERCE
Notice is hereby given in accordance with G.S. 150B-21.2 that the
Division of Employment Security intends to adopt the rules cited
as 04 NCAC 24B .0901; 24C .0213-.0215, .0303; 24D .1101-
.1104; 24F .0101-.0107, .0305, .0309, .0311, amend the rules
cited as 04 NCAC 24A .0101-.0102, .0104, .0106, .0109, .0201-
.0207; 24B .0101, .0103, .0401, .0503, .0902, .1001-.1002; 24C
.0102-.0103, .0201-.0203, .0208, .0211, .0302, .0401; 24D .0102,
.0105, .0106, .0205, .0401-.0403, .0602, .0801, .0901, .1001,
.1002, .1201, .1202; 24F .0201-.0205, .0301-.0303, .0307, and
repeal the rule cited as 04 NCAC 24D .0701.
Pursuant to G.S. 150B-21.17, the Codifier has determined it
impractical to publish the text of rules proposed for repeal unless
the agency requests otherwise. The text of the rule(s) are
available on the OAH website at
http://reports.oah.state.nc.us/ncac.asp.
Link to agency website pursuant to G.S. 150B-19.1(c):
https://des.nc.gov/DES/static?page=DESRules
Proposed Effective Date: July 1, 2018
Public Hearing:
Date: April 6, 2018
Time: 10:30 a.m.
Location: North Carolina Department of Commerce, Division of
Employment Security, Room A-502, 700 Wade Avenue, Raleigh,
NC 27605
Reason for Proposed Action: N.C. Session Law 2015-238 made
changes to Chapter 96 of the North Carolina General Statutes.
Part of the law, codified as N.C. Gen. Stat. 96-40, requires DES
to take steps to address unemployment insurance (UI) program
integrity, maximize the efficiency for the State's UI program, and
prevent, detect, and reduce UI fraud, improper payments, and
overpayments. N.C. Session Law 2017-8, House Bill 5, Part IV,
Section 4(a) became effective July 1, 2017, and made some
changes to the law affecting employer contributions. The
proposed repeal of 04 NCAC 24D .0701 is in response to the
enactment of N.C. Session Law 2017-8, House Bill 5, Part IV,
Section 4(a) that became effective July 1, 2017. This rule is being
repealed because the General Assembly eliminated the need for
this rule with the revisions to G.S. § 96-11.7 involving continuity
of control. Rule 24A .0101 is proposed for amendment to clarify
that amendments to 25 NCAC 01E .0901 are incorporated by
reference into this Rule. Rule 24A .0102 is proposed for
amendment to correct the fax number for employer address
changes. Rule 24A .0104 is proposed for amendment to centralize
addresses, phone numbers, and requirements for appeals and
payments in an effort to reduce the frequency of rule-m akin g and
improve efficiency. Rule 24A .0106 is proposed for amendment to
clarify deadlines in circumstances when a due date falls on a
weekend or holiday. Rule 24A .0109 is proposed for amendment
to eliminate designation of a limited power of attorney and reflect
enactment of Ch. 32C of the General Statutes. Rule 24A .0201 is
proposed for amendment to correctly reflect the manner in which
to request release of confidential UI information. Rules 24A .0202
and .0203 and Rule 24B .0503 are proposed for amendment to
correctly reflect the Chief Counsel's position title. Rule 24A .0204
is proposed for amendment to accurately reflect the requirements
for requests for release of information. Rules 24A .0205, 24A
.0206 and .0207 are proposed for amendment to clarify the fees
associated with requests for release of information to third
parties. Rules 24B .0101 and 24B .0103 are proposed for
amendment to accurately reflect the information required for
filing claims and weekly certifications. Rules 24B .0401 and 24C
.0103 are proposed for amendment to correct legal citations.
Rules 24B .0901 and .0902 are proposed for adoption and
amendment, respectively, to notify claimants of the content and
manner in which DES will seek offset pursuant to its
responsibilities under G.S. § 105A-8 and claimants' right to
request a hearing. Rule 24B .1001 is proposed for amendment to
clarify the manner in which claimants may make payments to DES
under TOP. Rules 24B .1002, 24C .0202, 24D .0105, 24D .0403,
24D .0801, 24D .1001, 24D. 1002, 24D .1202 are proposed for
amendment to improve the efficiency of the UI program. Rules
24C .0201 and 24C .0213 are proposed for amendment and
adoption, respectively, to clarify the manner in which witnesses
may participate in appeal hearings and maximize hearing
efficiency. Rules 24C .0203, 24D .0106, 24D .0205, and 24F
.0201 are proposed for amendment to accurately reflect the
information required to file an appeal of an Appeals Decision,
and establish consistency with Rule 24A .0104. Rules 24C .0208
and 24C .0211 are proposed for amendment to correct
grammatical errors. Rules 24C .0214 and 24C .0215 are
proposed for adoption to set forth the requirements for
withdrawing an appeal, and to provide notice of the procedures
for filing a new appeal of a determination after previously
withdrawing an appeal to the same determination. Rules 24C
.0302, 24F .0203, and 24F .0204 are proposed for amendment to
establish consistency with Rule 24A .0103. Rule 24C .0303 and
24F .0311 are proposed for adoption to establish the
requirements for out-of-state attorneys to represent clients in
administrative hearings. Rule 24C .0401 is proposed for
amendment to clarify the time and manner in which to serve
subpoenas. Rule 24D .0102 is proposed for amendment to
correctly reflect document names for compliance with SCUBI's
document identification system. Rules 24D .0401, 24D .0402, and
24D .0602 are proposed for amendment to improve efficiency and
conform to changes made in Session Law 20 I 7-8. Rule 24D .0901
is proposed for amendment to clarify the procedure for special tax
investigations. Rule 24D .1101 is proposed for adoption to set
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1676
forth the notice requirements of employer referrals to the TOP for
outstanding debt. Rule 24D .1102 is proposed for adoption to set
forth the notice requirements of employer requests for
reevaluation of debt under the TOP. Rules 24D .1103 and 24D
.1104 are proposed for adoption to notify employers of the content
and manner in which DES will seek offset, their right to appeal,
and the appeal hearing procedures when DES seeks debt offset
pursuant to its responsibilities under G.S. § 105A-8. Rule 24D
.1201 is proposed for amendment to clarify the information
required of employers requesting a seasonal determination. Rule
24F .0101 is proposed for adoption to clearly set forth the
location and business hours of the Board of Review. Rule 24F
.0102 is proposed for adoption to set forth the addresses to be
used by the Board of Review when sending notices or
correspondence. Rule 24F .0103 is proposed for adoption to set
forth the manner in which appeals, requests, and exceptions
should be filed with the Board of Review. Rule 24F .0104 is
proposed for adoption to set forth the manner in which the Board
of Review will determine the filing and mailing dates for appeals,
requests, and exceptions. Rule 24F .0105 is proposed for adoption
to set forth the manner in which signature s will be determined
and authenticated. Rule 24F .0106 is proposed for adoption to set
forth the Board of Review's standard for establishing an appeal
date. Rule 24F .0107 is proposed for adoption to set forth the
standard for timeliness exceptions. Rule 24F .0202 is proposed
for amendment to clarify acknowledgment of appeals to the Board
of Review. Rule 24F .0205 is proposed for amendment to improve
efficiency by outlining the standards and requirements for
introducing evidence in hearings before the Board of Review.
Rule 24F .0301 is proposed for amendment to clearly identify and
provide the manner in which to appeal various tax matters, and
to establish consistency with Rule 24A .0104. Rule 24F .0302 is
proposed for amendment to accurately reflect the procedural
status of a matter being scheduled for a tax hearing. Rule 24F
.0303 is proposed for amendment to improve efficiency for appeal
hearings before the Board of Review, and provide notice of the
manner in which parties may submit witness names and numbers
for telephone hearings. Rule 24F .0305 is proposed for adoption
to maximize hearing efficiency. Rule 24F .0309 is proposed for
adoption to set forth the Board of Review's standards for
conducting tax hearings. Rule 24F .0310 is proposed for adoption
to codify the existing burden of proof in tax hearings.
Comments may be submitted to: Sheena J. Cobrand, NC
Division of Employment Security – Legal Services Section, PO
Box 25903, Raleigh, NC 27611-5903; fax (919) 715-7194; email
des.rules@nccommerce.com
Comment period ends: April 30, 2018
Procedure for Subjecting a Proposed Rule to Legislative
Review: If an objection is not resolved prior to the adoption of the
rule, a person may also submit written objections to the Rules
Review Commission after the adoption of the Rule. If the Rules
Review Commission receives written and signed objections after
the adoption of the Rule in accordance with G.S. 150B-21.3(b2)
from 10 or more persons clearly requesting review by the
legislature and the Rules Review Commission approves the rule,
the rule will become effective as provided in G.S. 150B-21.3(b1).
The Commission will receive written objections until 5:00 p.m.
on the day following the day the Commission approves the rule.
The Commission will receive those objections by mail, delivery
service, hand delivery, or facsimile transmission. If you have any
further questions concerning the submission of objections to the
Commission, please call a Commission staff attorney at 919-431-
3000.
Fiscal impact (check all that apply).
State funds affected
Environmental permitting of DOT affected
Analysis submitted to Board of Transportation
Local funds affected
Substantial economic impact (≥$1,000,000)
Approved by OSBM
No fiscal note required by G.S. 150B-21.4
CHAPTER 24 - EMPLOYMENT SECURITY
SUBCHAPTER 24A – GENERAL
SECTION .0100 – GENERAL
04 NCAC 24A .0101 OFFICE LOCATION
The administrative offices office of the North Carolina
Department of Commerce, Division of Employment Security
(hereinafter "DES" or "The Division") are is located at 700 Wade
Avenue, in Raleigh, North Carolina. The General Mailing
Address general mailing address is Post Office Box 25903,
Raleigh, NC 27611-5903. The same work hours shall be observed
by the Division as observed by the Office of State Human
Resources (OSHR). The office is open to the public during regular
business hours, from 8:00 a.m. to 5:00 p.m., Monday through
Friday, except for approved State holidays as set forth in 25
NCAC 01E .0901. 25 NCAC 01E .0901, and includes subsequent
amendments and editions of the referenced material in accordance
with G.S. 150B-21.6.
Authority G.S. 96-4.
04 NCAC 24A .0102 ADDRESS CHANGES AND
ELECTRONIC ADDRESS CHANGES
(a) Each employing unit that has or had individuals in
employment as defined in G.S. 96-1 shall notify DES in writing
of any change to its mailing address. This notice shall be
transmitted by facsimile, via the internet on the DES website, or
by postal mail within seven days after the effective date of the
change. All notices shall be submitted to the Tax Administration
Section, Attn: Address Change by mail to Post Office Box 26504,
Raleigh, North Carolina, 27611, 27611-6504, facsimile to (919)
715-7194, (919) 733-1255, or email to
des.tax.customerservice@nccommerce.com.
(b) Each claimant with an active claim, claim or who is registered
for work at a public employment office, shall notify DES in
writing of any change in address or electronic mail address within
seven days after the effective date of the change. All notices shall
be submitted to the DES Customer Call Center, Attn: Address
Change, by mail to Post Office Box 25903, Raleigh, NC 27611,
27611-5903, facsimile to (919) 857-1296, or email to
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1677
des.ui.customerservice@nccommerce.com. Claimants may also
make and submit address and electronic mail address changes
from their home page in the Southeast Consortium
Unemployment Benefits Integration (SCUBI) system.
(c) Each claimant who is liable to DES for an overpayment of
benefits, shall notify DES by facsimile, via the internet DES
website, or by postal mail of any change of address within seven
days after the effective date of the change. All notices of
overpayment address changes shall be submitted to the Benefits
Integrity Unit, Attn: Overpayment Address Change by mail to
Post Office Box 25903, Raleigh, NC 27611, 27611-5903,
facsimile to, to (919) 733-1369, or email to
des.ui.bpc@nccommerce.com.
Authority G.S. 96-4; 96-40; 20 C.F.R. 640.1.
04 NCAC 24A .0104 ADDRESSES FOR FILING
CLAIMS, APPEALS, EXCEPTIONS, REQUESTS OR
PROTESTS
(a) Claimants shall file a claim for unemployment insurance
benefits by internet on DES's website, or by telephone.
(1) The telephone number for DES's Customer Call
Center for filing a new initial claim or inquiring
about an existing claim is (888) 737-0259.
(2) Claimants with a social security number ending
in an odd number shall file The telephone
number for filing weekly certifications on
Monday and Wednesday through Saturday by
dialing is (888) 372-3453.
(3) Claimants with a social security number ending
in an even number shall file weekly
certifications on Tuesday through Saturday by
dialing (888) 372-3453.
(b) Appeals from a Determination by Adjudicator shall be filed
with the Appeals Section in SCUBI, by mail, facsimile, or email.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1228. (919)
857-1296.
(3) The email address is
des.public.appeals@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or issue identification
number of the determination being appealed,
the claimant's identification number, the names
of the claimant and employer, each reason for
the appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(c) Appeals of a Non-Fraud Overpayment Determination shall be
filed with the Benefits Integrity Unit in SCUBI, by mail mail, or
facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Non-
Fraud Overpayment Determination shall be
directed to the Benefits Integrity Unit by
telephone to (919) 707-1338, facsimile at (919)
733-1369, (919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(d) Appeals of a Fraud Overpayment Determination shall be filed
with the Benefits Integrity Unit in SCUBI, by mail mail, or
facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Fraud
Overpayment Determination shall be directed
to the Benefits Integrity Unit by telephone to
(919) 707-1338, facsimile at (919) 733-1369,
(919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(e) Appeals of a Monetary Determination denying a protest to a
Wage Transcript and Monetary Determination shall be filed with
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1678
the Tax Administration Section in SCUBI, by mail, facsimile, or
email.
(1) The mailing address is Post Office Box 26504,
Raleigh, North Carolina 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the determination being appealed, the
claimant's identification number, the names of
the claimant and employer, each reason for the
appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(6) Any questions regarding the contents of a
determination denying a protest to a Wage
Transcript and Monetary Determination shall
be directed to the Account and Wage
Adjustment Wage Records Unit of the Tax
Administration Section by telephone to (919)
707-1462, (919) 707-1191, facsimile at (919)
733-1255, or email at
des.tax.customerservice@nccommerce.com.
(f) Protests of a Wage Transcript and Monetary Determination
shall be filed with the Claims Unit Tax Administration Section in
SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
26504, Raleigh, North Carolina 27611. 27611-
6504.
(2) The facsimile number is (919) 715-3983. (919)
733-1255.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Protests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
protest, the docket or identification number of
the determination being protested, the
claimant's identification number, the names of
the claimant and employer, each reason for the
protest, the name of the individual filing the
protest, the official position of an individual
filing the protest on behalf of the party, and a
telephone number.
(5) Any questions regarding the contents of a Wage
Transcript and Monetary Determination shall
be directed to the Monetary Revision Wage
Records Unit by telephone to (919) 707-1257,
(919) 707-1191, facsimile at (919) 715-3983,
(919) 733-1255, or email at
des.monetaryrevision@nccommerce.com.
des.tax.customerservice@nccommerce.com.
(g) Petitions for Waiver of Overpayment shall be filed with the
Benefits Integrity Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Petitions shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
petition, docket or identification number of the
overpayment determination, the claimant's
identification number, the name of the claimant,
each reason for the request to waive repayment
of the overpayment, the name of the individual
filing the petition, the official position of an
individual filing the petition on behalf of the
party, and a telephone number.
(h) Claimant appeals of a North Carolina Department of Revenue
(NCDOR) Offset Letter shall be filed with the Benefits Integrity
Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence regarding a claimant's
NCDOR Offset Letter submitted by email
outside the SCUBI system shall not include
social security numbers or employer account
numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the offset letter being appealed, the claimant's
identification number, the name of the claimant,
each reason for the appeal, the name of the
individual filing the appeal, the official position
of an individual filing the appeal on behalf of
the party, and a telephone number.
(5) Any questions regarding the contents of a
claimant's NCDOR Offset Letter shall be
directed to the Benefits Integrity Unit by
telephone to (919) 707-1338, facsimile at (919)
733-1369, (919) 857-1296, or email at
des.ui.bpc@nccommerce.com.
(i) Employer appeals of a North Carolina Department of Revenue
(NCDOR) Offset Letter for outstanding tax debts shall be filed
with the Tax Administration Section by mail or facsimile.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1679
(3) Correspondence regarding an employer's
NCDOR Offset Letter submitted by email
outside the SCUBI system shall not include
social security numbers or employer account
numbers.
(4) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or identification number of
the offset letter, the name of the employer, each
reason for the appeal, the name of the individual
filing the appeal, the official position of an
individual filing the appeal on behalf of the
party, and a telephone number.
(5) Any questions regarding the contents of an
employer's NCDOR Offset letter for
outstanding tax debts shall be directed to the
Tax Administration Section by telephone to
(919) 707-1119, facsimile at (919) 733-1255, or
email at
des.tax.customerservice@nccommerce.com.
(j) Claimant Requests for Reevaluation under the Treasury Offset
Program (TOP) shall be filed with the Benefits Integrity Unit in
SCUBI, of mail by mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1369. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
request, the docket or identification number of
the TOP notice, the claimant's identification
number, the name of the claimant, each reason
for the request, the name of the individual filing
the request, the official position of an individual
filing the request on behalf of the party, and a
telephone number.
(5) Claimant questions regarding TOP shall be
directed to a Recovery Specialist by telephone
to (919) 707-1338, or email at
des.ui.bpc@nccommerce.com.
(k) Employer Requests for Reevaluation under the Treasury
Offset Program (TOP) shall be filed with the Tax Administration
Section by mail or facsimile.
(1) The mailing address is Post Office Box 26504,
Raleigh, North Carolina 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
request, the docket or identification number of
the TOP notice, the name of the employer, each
reason for the request, the name of the
individual filing the request, the official
position of an individual filing the request on
behalf of the party, and a telephone number.
(5) Employer questions regarding TOP shall be
directed to the Tax Administration Section by
telephone to (919) 707-1119, (919) 707-1150,
facsimile at (919) 733-1255, or email at
des.tax.customerservice@nccommerce.com.
(l) Appeals from an Appeals Decision shall be filed with the
Board of Review in SCUBI, by mail, facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611. 27611-8263.
(2) The facsimile number is (919) 733-0690.
(3) The email address is
des.ha.appeals@nccommerce.com.
(4) Correspondence and appeals submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Appeals shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
appeal, the docket or issue identification
number of the determination being appealed,
the claimant's identification number, the names
of the claimant and employer, each reason for
the appeal, the name of the individual filing the
appeal, the official position of an individual
filing the appeal on behalf of the party, and a
telephone number.
(m) Protests or appeals of adequacy determinations shall be filed
with the Claims Unit in SCUBI, by mail mail, or facsimile.
(1) The mailing address is Post Office Box, 25903,
Box 27967, Raleigh, North Carolina 27611.
27611-7967.
(2) The facsimile number is (919) 733-1126. (919)
857-1296.
(3) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the determination
being protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the party filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(n) Protests or appeals of a Tax Liability Determination shall be
filed with the Tax Administration Section by mail, facsimile, or
email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1680
(2) The facsimile number is (919) 733-1255. (919)
715-7197.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the determination
being appealed, the claimant's identification
number, the names of the claimant and
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(o) Protests or appeals of a Tax Rate Assignment shall be filed
with the Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeal appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the rate assignment,
the name and address of the employer, the
employer's account number, each reason for the
protest or appeal, the name of the individual
filing the protest or appeal, the official position
of an individual filing the protest or appeal on
behalf of the party, and a telephone number.
(p) Protests or appeals of Audit Results shall be filed with the Tax
Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the result being
protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of an individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(q) Protests or appeals of Tax Assessments shall be filed with the
Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeals
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the assessment being
protested or appealed, the name of the
employer, each reason for the protest or appeal,
the name of the individual filing the protest or
appeal, the official position of the individual
filing the protest or appeal on behalf of the
party, and a telephone number.
(r) Exceptions to a Tax Opinion shall be filed with the Board of
Review by mail, facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611. 27611-8263.
(2) The facsimile number is (919) 715-7193.
(3) The email address is BOR@nccommerce.com.
(4) Correspondence and exceptions submitted by
email outside the SCUBI system shall not
include social security numbers or employer
account numbers.
(5) Exceptions shall be filed by a party or a party's
legal representative as defined in 04 NCAC
24A .0105 and shall contain the date of the
exceptions, the docket or identification number
of the tax opinion, the claimant's identification
number, the names of the claimant and
employer, the name of the individual filing the
exceptions, each reason for the exceptions, the
official position of an individual filing the
exceptions on behalf of the party, and a
telephone number.
(s) Requests for non-charging of benefits to an employer's
account, and protests or appeals of benefit charges to an
employer's account shall be filed with the Claims Unit in SCUBI,
by mail mail, or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611-5903.
27611-7967.
(2) The facsimile number is (919) 733-1126. (919)
857-1296.
(3) Correspondence, requests, protests, or appeals
submitted by email outside the SCUBI system
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1681
shall not include social security numbers or
employer account numbers.
(4) Requests for non-charging and protests or
appeals shall be filed by a party or a party's legal
representative as defined in 04 NCAC 24A
.0105 and shall contain the date of the request,
the docket or employer's identification number,
the name of the employer, each reason for the
request, the name and official position of the
individual filing the request, protest, or appeal,
on behalf of the party, and a telephone number.
(t) Protests Requests for seasonal determinations and protests or
appeals of a Denial of Seasonal Assignment shall be filed with the
Tax Administration Section by mail, facsimile, or email.
(1) The mailing address is Post Office Box 26504,
Raleigh, NC 27611. 27611-6504.
(2) The facsimile number is (919) 733-1255. (919)
715-7197.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence and protests or appeal
submitted by email outside the SCUBI system
shall not include social security numbers or
employer account numbers.
(5) Protests or appeals shall be filed by a party or a
party's legal representative as defined in 04
NCAC 24A .0105 and shall contain the date of
the protest or appeal, the docket or
identification number of the denial being
appealed, the name of the employer, each
reason for the protest or appeal, the name of the
individual filing the protest or appeal, the
official position of an individual filing the
protest or appeal on behalf of the party, and a
telephone number.
(u) Transmittal of interstate work search records and photo
identification shall be filed with the Interstate Claims Unit by mail
or facsimile.
(1) The mailing address is Post Office Box 25903,
27967, Raleigh, North Carolina 27611. 27611-
7967.
(2) The facsimile number is (919) 733-1370. (919)
857-1296.
(v) Requests for oral arguments or to reschedule oral arguments
shall be filed with the Board of Review in SCUBI, by mail,
facsimile, or email.
(1) The mailing address is Post Office Box 28263,
Raleigh, North Carolina 27611-8263.
(2) The facsimile number is (919) 733-0690.
(3) The email address is
des.ha.appeals@nccommerce.com.
(4) Correspondence and requests for oral
arguments submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(4) Requests for oral arguments shall be filed by a
party or a party's legal representative as defined
in 04 NCAC 24A .0105 and shall contain the
date of the request, the docket or issue
identification number of the decision being
appealed, the claimant's identification number,
the names of the claimant and employer, the
name and official position of the individual
filing the request on behalf of the party, a
telephone number, and a statement that a copy
of the request was served on the opposing party,
if one exists.
(w) Employers may file requests for compromise of tax debts
with DES's Tax Administration Section by mail, facsimile, or
email.
(1) The address is Post Office Box 26504, Raleigh,
NC 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(5) The letter shall contain the date of the request,
the name of the employer, the name and official
position of the individual filing the election on
behalf of the employer, and a telephone
number.
(x) Employers electing to pay reimbursements for benefits, rather
than contributions, shall submit written notice of their election to
DES's Tax Administration Section by mail, facsimile, or email.
(1) The address is Post Office Box 26504, Raleigh,
NC 27611-6504.
(2) The facsimile number is (919) 733-1255.
(3) The email address is
des.tax.customerservice@nccommerce.com.
(4) Correspondence submitted by email outside the
SCUBI system shall not include social security
numbers or employer account numbers.
(5) The letter shall contain the date of the notice of
election, the name and address of the employer,
the name and official position of the individual
filing the election on behalf of the employer,
and a telephone number.
(y) Employers shall make payments to DES by credit card, money
order, electronic check, business check with funds drawn from a
U.S. financial institution, cashier's check from a U.S. financial
institution, automated clearing house (ACH) credit, or cash.
(1) Payments made by money order, business
check, cashier's check, or cash shall be sent by
mail or delivery service to DES's Tax
Administration Section, Post Office Box
26504, Raleigh, NC 27611-6504, or by delivery
to an agent of DES designated to accept
payments in accordance with G.S. 96-10.
(2) Payments by electronic transmission shall be
made on DES's website.
(3) Payments by ACH credit shall be initiated by
employers through their U.S. financial
institution.
(z) Claimants shall make payments to DES by cashier's check
from a U.S. financial institution, by personal check with funds
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1682
drawn from a U.S. financial institution, by money order, or by
credit card.
(1) Payments by mail or delivery service shall be
sent to the Benefit Payment Control (BPC)
Unit, Post Office Box 25903, Raleigh, NC
27611-5903.
(2) Payments by credit card shall be made on DES's
website, or by calling BPC at (919) 707-1338.
Authority G.S. 75-62; 96-4; 96-9.6; 96-9.8; 96-10; 96-10.1; 96-
14.1; 96-15; 96-17; 96-18; 96-40; 20 C.F.R. 603.4.
04 NCAC 24A .0106 FILING/MAILING DATES AND
USE OF FORMS
(a) Except as otherwise provided in this Chapter, a document or
form shall be filed with DES on the date the document or form is
received by DES.
(b) When a filing deadline or due date for a form or payment falls
on a Saturday, Sunday, or State holiday as set forth in 25 NCAC
01E .0901, the deadline or due date shall be extended to the first
business day following the Saturday, Sunday, or State holiday.
(b)(c) When determining whether a party had good cause for
filing a late appeal or protest, DES shall consider the date mailed
in the order listed:
(1) the postmark date or the postal meter date,
where there is only one;
(2) the postmark date if there is both a postmark
date and a postal meter date, if they conflict; or
(3) the date the document was delivered to a
delivery service, which is equivalent to a
postmark date of the United States Postal
Service.
(c)(d) A document received in an envelope bearing no legible
postmark, postal meter date, or date of delivery to the delivery
service shall be considered to have been sent three business days
before receipt by DES, or on the date of the document, if the
document date is less than three days earlier than date of receipt.
(d)(e) If the envelope is lost after delivery to DES, the date on the
document shall control. If the document is undated, DES shall
deem the date the writing was sent to be three business days prior
to receipt by DES, subject to sworn testimony establishing an
earlier date from the sender of the writing.
(e)(f) Except as otherwise provided in this Chapter, the date and
time that DES receives a document shall be used when the
document is sent by facsimile transmission or via the internet.
(f)(g) Except as otherwise provided in this Chapter, when a
document furnishes information that is sufficient to indicate the
purpose or intent of the document, but is not on a form prescribed
by DES, the controlling date shall be determined as described in
this Section.
Authority G.S. 1A-1, Rule 6; 96-4.
04 NCAC 24A .0109 POWER OF ATTORNEY
(a) An employer may appoint an agent with full or limited power
and authority to act on his, her, or its behalf with DES in
accordance with G.S. 32A-2(10). G.S. 32C-2-214. An employer's
appointment of an agent shall be made in writing in the manner
prescribed by G.S. 32A-1, G.S. 32C-3-301, or by using the Power
of Attorney and Declaration of Representative form found on
DES's website at www.des.nc.gov. website.
(b) An agent appointed pursuant to a power of attorney may:
(1) complete and submit documents for filing
employers' tax and wage reports;
(2) complete and submit documents regarding an
employer's tax rate, contributions, and direct
reimbursements;
(3) respond to benefit claims documents, including
responding to requests for information about a
claimant's separation or status;
(4) engage in discussions with DES representatives
regarding the actions listed above; and
(5) accept or receive correspondence sent by DES
regarding claims for benefits or an employer's
contributions.
Authority G.S. 32A-1; 32A-2; 32C-2-214; 32C-3-301; 96-4; 96-
9.15.
SECTION .0200 - REQUESTS FOR DOCUMENTS AND
PUBLIC RECORDS UNRELATED TO CONTESTED
CLAIM
04 NCAC 24A .0201 WRITTEN REQUEST
REQUIRED
Any individual or employing unit requesting to inspect or copy
any record containing confidential unemployment insurance
information shall make the request in writing. All requests shall
be submitted to the Legal Services Section, ATTN: Legal Release
by mail to Post Office Box 25903, Raleigh, North Carolina,
27611, 27611-5903, or by facsimile to (919) 715-7194, or email
to legal.release@nccommerce.com (919) 715-7194.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
04 NCAC 24A .0202 CLEAR DESCRIPTION OF
RECORDS REQUIRED
(a) Each written request for unemployment insurance information
shall describe the record or records sought and provide sufficient
details to permit identification and location of the records.
(b) The request may shall specify:
(1) the subject matter of the record;
(2) the date or approximate date that the record was
made;
(3) the place where the record was made;
(4) the person or office that made the record; and
(5) any other necessary identifying details about
the record, such as an account or form number.
(c) If the description is insufficient for an employee familiar with
the subject area of the request to locate the record, the General
Chief Counsel or designee shall notify the person making the
request and indicate the additional information required to locate
the record.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1683
04 NCAC 24A .0203 DETERMINATION AS TO
DISCLOSURE
(a) If the General Chief Counsel or designee determines that the
applicable law does not permit disclosure of the requested
information, the General Chief Counsel or designee shall provide
written notification to the person making the request. The notice
shall state reasons for the denial, including the applicable law
prohibiting disclosure.
(b) Where there is specific information in a record that is
prohibited from disclosure, the specific information shall be
deleted or redacted before providing the requested record.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.5.
04 NCAC 24A .0204 RELEASE OF INFORMATION
TO THIRD PARTY
(a) Upon written request, a claimant, employer, applicant, or
other person who authorizes information or records to be released
to a third party or person shall provide:
(1) the name of the third party or person;
(2) the address of the third party or person; and
(3) a statement that the claimant, employer,
applicant or other person authorizing the
disclosure of information waives
confidentiality as to the information directed to
be released.
(b) An individual requesting that DES release or disclose to a
third party or person the individual's quarterly wage records,
including the amount of wages names, wages and names and
addresses of each employer reporting wages for the individual
shall:
(1) clearly identify the third party or person by
name;
(2) provide the address of the third party or person;
(3) contain a statement that the individual waives
confidentiality as to the information authorized
to be disclosed to the identified third party; and
(4) state that the authorization and waiver is given
on the basis of informed consent as mandated
by 20 CFR Part 603.5 and any other applicable
federal regulation that may be promulgated by
the U.S. Department of Labor; and Labor.
(5) contain a statement that the employing unit that
provided the information to DES has been
provided proper advance notice of the request
for disclosure.
Authority G.S. 96-4; 20 CFR 603.5.
04 NCAC 24A .0205 FEES FOR COPIES AND
SERVICES
(a) Search Fees:
(1) The fee for searching DES records by
authorized staff shall be four dollars and forty
cents ($4.40) for each one-quarter hour or
fraction thereof required to obtain the records to
be searched or to search the records.
(2) If the search for requested records requires
transportation of DES staff to the location of the
records, or transportation of the records to DES
staff at a cost of more than five dollars ($5.00),
the actual transportation costs shall be added to
the search time cost.
(3) If the search for requested records requires
batch processing by computer, the General
Chief Counsel or designee shall provide an
estimate of DES's cost to produce the
information to the individual making the
request. The amount of the estimate provided
shall be based on the computer programming
and other actions necessary for the batch
processing. Upon consenting to the estimate
provided by the General Chief Counsel or
designee, DES shall send an invoice for the
actual cost of producing the requested
information to the individual making the
request.
(b) Reproduction Fees: The fees for obtaining copies of records
shall be computed as follows:
(1) copying: one cent ($0.01) per page;
(2) transcription of hearing: three dollars and
seventy-five cents ($3.75) per quarter hour or
fraction thereof; and
(3) recording of hearing: three dollars and seventy-five
cents ($3.75) per compact disk or
recording.
(c) No more than 10 copies of any document shall be furnished
in response to any request.
(d) Administrative and Overhead Fees: The fee required for the
time required for the General Chief Counsel or designee to review
a request and determine whether the request is authorized by G.S.
96-4 shall be five dollars and eighty-four cents ($5.84) for each
one-quarter hour or fraction thereof. The overhead cost for
processing and invoicing shall be four dollars and fifty cents
($4.50) per invoice.
(e) Any individual receiving records from DES under this Section
shall be charged a minimum fee of fifteen dollars ($15.00).
Authority G.S. 96-4(x); 20 CFR 603; 96-4; 20 CFR 603.8.
04 NCAC 24A .0206 METHOD OF PAYMENT
(a) Fees shall be paid by cash, money order, or certified check.
personal or business check with funds drawn from a U.S. financial
institution, or cashier's check from a U.S. financial institution.
(b) An agency of state or federal government, a county, or a
municipality may pay fees by draft.
(c) Payments shall be mailed to the North Carolina Department
of Commerce, Division of Employment Security, ATTN: Finance
and Budget, Post Office Box 25903, Raleigh, North Carolina
27611. 27611-5903.
Authority G.S. 96-4(x); G.S. 96-4; 20 CFR 603; 20 CFR 603.8.
04 NCAC 24A .0207 PAYMENT REQUIRED BEFORE
INFORMATION RELEASE
(a) Payment shall accompany all requests for release of
information. If payment does not accompany a request, or is
insufficient to cover all fees, DES shall send an invoice for all fees
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1684
due to the individual making the request, due immediately upon
receipt.
(b) If the search for requested records exceeds the minimum fee
under 04 NCAC 24A .0205, the Chief Counsel or designee shall
provide an estimate of DES's cost to produce the information to
the individual making the request. Upon consenting to the
estimate provided by the Chief Counsel or designee, DES shall
send an invoice for the actual cost of producing the requested
information to the individual making the request. Payment shall
be due immediately, as set forth in Paragraph (a) of this Rule.
(b)(c) When exigent circumstances requires require the
immediate release of information to local, state, or federal law
enforcement officials, DES shall release the information upon
receipt of a written assurance demonstrating a guaranty of future
payment from the law enforcement official making the request.
Authority G.S. 96-4; 20 CFR 603; 20 CFR 603.8.
SUBCHAPTER 24B - BENEFITS
SECTION .0100 - CLAIMS FOR UNEMPLOYMENT
INSURANCE BENEFITS
04 NCAC 24B .0101 FILING A CLAIM
(a) An individual shall contact DES by internet or telephone to
file a valid initial claim for benefits pursuant to 04 NCAC 24A
.0104. 04 NCAC 24A .0104(a).
(b) Prior to receiving any benefits, the claimant shall register for
work with a public employment office, unless exempt from this
requirement under G.S. 96-14.9 or federal law. office.
(c) In the event of a mass layoff by an employer, the employer
may request to electronically file an initial claim for benefits for
the individuals to be laid off. The request shall be made to DES
through its website at www.ncesc.com. The employer shall
provide DES with a list of the individuals who wish to file an
initial claim for benefits. For each individual, the list shall include
all information required in Paragraph (d) of this Rule for an initial
claim. The list shall be used by DES as an initial claim for each
individual on the list. Each individual shall subsequently file his
or her weekly certification.
(d)(c) Information for an initial claim shall include:
(1) the claimant's name, social security number,
address, telephone number, email address, and
date of birth, and gender;
(2) immigration status;
(3) whether the claimant worked for the federal
government or in another state during the
previous two years;
(4) whether the claimant applied for or is receiving
disability payments;
(5) whether the claimant was or will be paid
vacation or severance and the time frame that
the payment covers;
(6) whether there was a policy in effect regarding
paid time off prior to the claimant's separation;
(6)(7) whether the claimant refused work since
becoming unemployed;
(7)(8) whether the claimant filed for or is receiving
benefits under any other unemployment
insurance law;
(8)(9) whether the claimant applied for or is receiving
any type of retirement pension;
(9)(10) the name and complete address of the claimant's
last employer;
(10)(11) the reason for the claimant's separation from
work; and
(11)(12) the claimant's beginning and ending dates of
employment.
Authority G.S. 96-4; 96-14.1; 96-14.9; 96-15; 96-15.01; 20 CFR
602.
04 NCAC 24B .0103 WEEKLY CERTIFICATIONS
(a) After a claimant files an initial claim and establishes a benefit
year, the claimant shall file subsequent weekly certification
certifications for payment of benefits by telephone, or internet on
DES's website at intervals of no less than 7 and no more than 14
consecutive days for each week claimed.
(1) Each claimant shall file weekly certifications as
prescribed under 04 NCAC 24A .0104(a).
(2) Any claimant who reports earnings that exceed
the sum of his or her weekly benefit amount
plus earnings allowance for three consecutive
weeks shall be unable to file a weekly
certification in the fourth week, and must
contact DES's Customer Call Center to
continue his or her claim as set forth in 04
NCAC 24A .0104(a)(1).
(2)(3) If at any time during the benefit year, more than
14 calendar days elapse since the claimant last
filed a weekly certification, the claimant shall
file an additional or reopened claim for benefits
as defined in 04 NCAC 24A .0105, and shall
comply with all eligibility requirements.
(b) Each claimant shall:
(1) file claims and weekly certifications in
accordance with the rules of this Chapter that
includes the following:
(A) information required for claims filing
outlined in Rule .0101 of this Section.
(B) information required for filing weekly
certification, including each claimant's
full name and social security number;
(2) inform DES of whether he or she worked during
the previous calendar week;
(3) provide information regarding all earnings
before deductions (gross) for work performed
during the previous calendar week;
(4) provide information as to whether he or she
received holiday, vacation, bonus, or separation
pay, and the gross amount during the previous
calendar week;
(5) provide information as to whether there was a
policy in effect regarding paid time off prior to
the claimant's separation;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1685
(5)(6) inform DES of whether he or she began
receiving or whether there was a change in any
type of retirement pension during the previous
calendar week;
(6)(7) provide information regarding whether he or
she applied for or received any disability
payments during the previous calendar week;
(8) provide information regarding whether he or
she applied for or received workers'
compensation payments during the previous
calendar week;
(9) inform DES of whether he or she applied for or
received unemployment insurance
compensation under the law of any state or
federal government agency;
(7)(10) inform DES of whether he or she was
physically able and available for work, during
the previous calendar week;
(8)(11) provide information as to whether he or she
looked for work, refused work work, or kept a
record of work search during the previous
calendar week as required by G.S. 96-
14.9(e)(4);
(12) inform DES of whether he or she attended
school or training during the previous calendar
week, and if so, whether he or she is willing to
quit school or rearrange his or her schedule to
accept work;
(9)(13) provide information as to whether he or she has
quit a job or been discharged from a job since
filing a claim for unemployment benefits;
(10)(14) sign all forms for the valid initial claim or
weekly certification that are filed in person, by
mail mail, or delivery service; and
(11)(15) submit all claims and weekly certifications as
required by the Employment Security Law and
this Section.
Authority G.S. 96-4; 96-14.1; 96-14.9; 96-15; 96-15.01.
SECTION .0400 - ADJUDICATION
04 NCAC 24B .0401 DETERMINATIONS
DETERMINATION BY ADJUDICATOR
Each adjudicator shall render a written determination resolving
any issues related to the claim or protest under G.S. 96-15, which
shall include:
(1) each issue or question involved;
(2) the docket or issue identification number of the
case;
(3) the resolution of each issue;
(4) the citation of the provision of law applied to
reach the resolution of each issue or question;
(5) the parties' rights to file an appeal of the
determination;
(6) the statutory time period under G.S. 96-15(b)(1)
G.S. 96-15(b)(2) within which an appeal shall
may be filed;
(7) instructions for requesting an in-person
hearing;
(8) information on filing an appeal of the
determination by mail, facsimile, or email, as
set forth in 04 NCAC 24A .0104; 04 NCAC
24A .0104(b); and
(9) notice that claims filed on or after June 30, 2013
are subject to repayment of overpayments,
including those resulting from any decision that
is later reversed on appeal.
Authority G.S. 96-4; 96-15; 20 CFR 602.
SECTION .0500 – LABOR DISPUTES
04 NCAC 24B .0503 DETERMINATION OF LABOR
DISPUTE AND REFERRAL FOR HEARING
(a) If an issue of unemployment due to a labor dispute exists, the
General Chief Counsel shall refer the matter in writing to DES's
Board of Review or designee for hearing.
(b) Hearings involving the issue of unemployment due to a labor
dispute shall be heard upon order of the Board of Review or
designee and conducted pursuant to 04 NCAC 24F .0303.
Authority G.S. 96-4; 96-14.7; 96-15.
SECTION .0900 - SETOFF DEBT COLLECTION ACT
04 NCAC 24B .0901 SETOFF DEBT COLLECTION
ACT NOTICE TO CLAIMANT
(a) Consistent with G.S. 105A-8, DES shall provide written
notice to the debtor within 10 days after receiving the debtor's
refund.
(b) The notice shall include:
(1) the claimant's name;
(2) the type of debt;
(3) the amount of the refund received by DES;
(4) the total amount of the claimant's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through setoff;
(8) a statement of DES's intention to apply the
refund against the debt;
(9) an explanation that the debt is the basis for the
agency's claim to the debtor's refund;
(10) a statement of the claimant's right to contest the
debt by filing a written request for a hearing;
(11) the time period and procedure for requesting a
hearing pursuant to 04 NCAC 24A .0104(h);
(12) a statement that failure to request a hearing
within the required time shall result in setoff of
the debt;
(13) a statement of the claimant's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1686
(16) the date that the notice was mailed to the
claimant; and
(17) a telephone number for the claimant to seek
information regarding the notice.
(c) Claimants choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(z).
Authority G.S. 96-4; 105A-8.
04 NCAC 24B .0902 CLAIMANT SETOFF DEBT
COLLECTION ACT HEARINGS
(a) A claimant debtor may file an appeal from a notice to claim
his or her State income tax refund pursuant to a North Carolina
Department of Revenue Offset Letter in accordance with 04
NCAC 24A .0104(h).
(b) Rule 04 NCAC 24A .0106 shall apply in determining
timeliness of an appeal.
(c) Hearings pursuant to G.S. 105A-8(B) G.S. 105A-8(b) shall be
conducted consistent with the procedures prescribed in 04 NCAC
24C .0209.
Authority G.S. 96-4; 105A-8(b); 105A-8.
SECTION .1000 - TREASURY OFFSET PROGRAM
04 NCAC 24B .1001 NOTICE TO CLAIMANT OF
REFERRAL TO TOP
(a) Consistent with 31 U.S.C. 3716, DES shall notify each the
claimant by mail of its intent to refer the debt to the Treasury
Offset Program (TOP) at least 60 days before submitting the debt
to TOP.
(b) Each The notice shall include:
(1) the claimant's name;
(2) the type of debt;
(3) the total amount of the referred debt;
(4) the total amount of the claimant's debt owed to
DES;
(4)(5) the total amount of fees, as applicable;
(5)(6) the amount of assessed penalties, as applicable;
(6)(7) a citation to the legal authority that permits
collection of the debt through TOP;
(7)(8) a clear statement of DES's intention to collect
the debt through administrative offset;
(8)(9) a statement that the claimant may request a
copy of DES's records that support the debt
pursuant to Subchapter 04 NCAC 24A; debt;
(9)(10) a statement of the claimant's right to request that
DES reevaluate the debt;
(10)(11) the time period in which request and procedure
for requesting a reevaluation shall be made;
pursuant to 04 NCAC 24A .0104(j);
(12) a statement that failure to request a reevaluation
within the required time shall result in referral
of the debt;
(11)(13) a statement of the claimant's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(12)(15) a mailing address to which where payments
shall be sent;
(13)(16) a mailing address and facsimile number to
request a reevaluation of the debt;
(14)(17) a telephone number for the claimant to seek
information regarding the notice; and
(15)(18) the date that the notice was mailed to the
claimant; and claimant.
(16) instructions for paying the debt.
(c) Claimants choosing to repay the debt after receiving notice
shall make payment to DES payable to Division of Employment
Security and mail to Benefit Payment Control (BPC) Unit, Post
Office Box 25903, Raleigh, NC 27611. or remit by credit card on
DES's website at www.ncesc.com, or by calling BPC at (919)
707-1338. in accordance with 04 NCAC 24A .0104(z).
Authority G.S. 96-4; 96-18; 31 CFR 285; 26 U.S.C. 6402; 31
U.S.C. 3716.
04 NCAC 24B .1002 CLAIMANT REEVALUATION
OF DEBT
(a) A claimant requesting a reevaluation of their his or her debt
shall submit a written request to DES's Benefits Integrity Unit by
mail to Post Office Box 25903, Raleigh, NC 27611-5903, or
facsimile to (919) 733-1369. pursuant to 04 NCAC 24A .0104(j).
(1) The written request shall explain why the debt
should not be referred to the Treasury Offset
Program (TOP) for collection.
(2) The written request shall be accompanied by
documents or other clear and convincing
evidence that shows:
(A) the identity of the individual to whom
the debt is assigned is incorrect; and or
(B) the amount of the debt is inaccurate.
(b) The Assistant Secretary or designee shall consider the
evidence submitted by the claimant.
(c) The Assistant Secretary or designee shall issue a written
decision on the request for reevaluation. The written decision shall
be mailed or sent by electronic transmission to the claimant and
include the following:
(1) whether the debt shall be referred to TOP; and
(2) reasons for the decision.
Authority G.S. 96-4; 96-18; 31 CFR 285; 26 U.S.C. 6402; 31
U.S.C. 3716.
SUBCHAPTER 24C – INITIAL APPEALS FROM
DETERMINATION AND HIGHER AUTHORITY
REVIEW
SECTION .0100 – GENERAL INITIAL APPEALS
INFORMATION
04 NCAC 24C .0102 EXCEPTION TO TIMELINESS
REQUIREMENT EXCEPTION
Timeliness sanctions shall be waived by the Appeals Referee
when DES or an agent state representative gives misleading
information on appeal rights to a party, if the party:
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1687
(1) establishes what he or she was told was
misleading and how he or she was misled;
misled pursuant to 04 NCAC 24C .0101;
(2) identifies, if possible, the individual who
misled him or her; and
(3) no written instructions contrary to the
misleading information were provided by DES
to the party with service of the decision being
appealed.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0103 BASE PERIOD EMPLOYER
DENIED NONCHARGING
A base period employer who was not the claimant's last employer
may file an appeal from a determination denying noncharging of
benefits to its account as provided in 04 NCAC 24D .0200. 04
NCAC 24A .0104(s). The claimant is not a party with appeal
rights in this appeal.
Authority G.S. 96-4; 96-11.3; 96-11.4.
SECTION .0200 – INITIAL APPEALS HEARING
04 NCAC 24C .0201 APPEARANCE BY PARTY
An appearance by a party to an appeals hearing includes offering
testimony, questioning witnesses, and presenting oral argument.
arguments. A submission of written documents or observation of
the proceedings shall not constitute an appearance.
(1) A party or witness shall appear by telephone
when the party participates in the telephone
conference call with the Appeals Referee on the
date and time of the hearing and participates in
the proceedings.
(2) A party or witness shall appear in person at the
location on the date and times scheduled for the
in-person hearing, and participate in the
proceedings.
(3) An individual shall appear at an in-person/
telephone hearing as provided in 04
NCAC 24C .0213 on the date and time of the
hearing and participate in the proceedings.
Mere submission of written documents or observation of the
proceedings does not constitute an appearance.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0202 PRESENTING AND
SCHEDULING APPEALED CLAIMS
A party wishing to appeal from an adjudicator's determination
shall file an appeal by mail, facsimile, or email pursuant to Rule
04 NCAC 24A .0104(b).
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0203 CONTENTS OF APPEAL TO
APPEALS SECTION
A party's written appeal shall contain the following:
(1) the date of the appeal;
(2) the identity docket or issue identification
number of the determination being appealed;
(3) a clear statement of the party's intent to appeal;
and the claimant's identification number;
(4) the name of the party appealing. the names of
the claimant and employer;
(5) each reason for the appeal;
(6) the name of the individual filing the appeal;
(7) the official position, if any, of an individual
filing the appeal on behalf of the party; and
(8) a telephone number.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0208 DISQUALIFICATION OF
APPEALS REFEREE
(a) An Appeals Referee shall be free of any personal interest or
bias in the appeal over which he or she is presiding.
(b) An Appeals Referee shall not participate in hearing an appeal
in which that Appeals Referee has a personal interest in the
outcome of the appeals decision.
(c) An Appeals Referee may recuse themselves himself or herself
from a hearing to avoid the appearance of impropriety or
partiality.
(d) A pre-hearing challenge to the impartiality of a designated
Appeals Referee shall be in writing, addressed to the Chief
Appeals Referee, and shall be heard and decided by the Chief
Appeals Referee or designee.
(e) The Chief Appeals Referee or designee's decision on any pre-hearing
challenge to the impartiality of an assigned Appeals
Referee shall be in writing and mailed to the parties.
Authority G.S. 96-4; 96-15; 20 CFR 650.2.
04 NCAC 24C .0211 CONTROLLED SUBSTANCE
RESULTS
In lieu of live testimony from a laboratory representative at a
contested claims hearing, an affidavit from an authorized
representative of the laboratory may be presented to prove
controlled substance examination results, chain of custody, or
compliance with all testing or retesting required by federal or state
law.
(1) When a party desires to introduce the affidavit
at the hearing, a copy of the affidavit shall be
received by the party against whom the
affidavit will be offered at least two days before
the hearing.
(2) If the party who desires to introduce the
affidavit is unable, despite reasonable efforts, to
accomplish the required service within the time
specified, the Appeals Referee may adjourn or
continue the hearing to allow such service to be
accomplished. However, the Appeals Referee
shall not continue the hearing if the party
against whom the affidavit is offered has
refused to accept service or has taken other
steps to avoid or delay receipt of the affidavit.
(3) At the hearing, the party shall offer an
authenticated copy of the affidavit as an exhibit.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1688
(4) If the party against whom the affidavit is
offered objects to the entry of the affidavit into
the official
record, the objecting party may request an adjournment or
continuance of the hearing to subpoena the author of the affidavit.
The affidavit's author shall be permitted to testify by telephone at
the reconvened hearing.
(5) Once the affidavit is made a part of the official
record of evidence compiled by the Appeals
Referee, the Appeals Referee may may, in their
his or her discretion, base findings of fact on the
affidavit.
(6) The results of the controlled substance
examination and compliance with any
applicable statutory or regulatory procedural
requirements shall be deemed proven if the
claimant admits or stipulates to them during the
hearing or by affidavit.
Authority G.S. 95-230; 95-231; 95-232; 95-233; 95-234; 95-
235; 96-4; 96-15; 96-235.
04 NCAC 24C .0213 COMBINATION TELEPHONE
AND IN-PERSON HEARINGS
(a) The Appeals Referee may conduct an in-person/telephone
hearing to avoid prejudice, to ensure security, to comply with
standards for appeal promptness, to expedite an appeal, or to
efficiently administer the unemployment insurance program.
(b) A party may obtain an in-person/telephone hearing by filing
a written objection to a telephone conference call hearing notice
pursuant to 04 NCAC 24C .0205, or to an in-person hearing notice
pursuant to 04 NCAC 24C .0206.
(1) The objection shall state each reason that the
party objects to appearing in the manner listed
in the hearing notice.
(2) The objecting party shall state the manner in
which it, or its witnesses, request to appear for
the hearing.
(3) This request shall be directed to the Appeals
Section as provided in 04 NCAC 24A .0104(b),
or to the designated Appeals Referee using the
contact information provided in the hearing
notice.
(c) The Appeals Referee shall consider a party's request to change
its witnesses' appearance from a telephone or in-person hearing,
and shall make a determination of whether the substantial rights
of each party would be preserved by granting the party's request.
(d) The Appeals Referee may grant a request to change an
appearance by telephone or in-person for good cause as defined
in 04 NCAC 24A .0105. If the request is granted, the official
hearing record shall include the written request for the change,
reflect the Appeals Referee's determination that the substantial
rights of each party would be preserved by granting the request,
and each reason for the determination.
(e) The objecting party shall appear in person or by telephone as
requested by the objecting party if the Appeals Referee grants the
request.
(f) The Appeals Referee may deny a request to change a party's
appearance at a hearing to telephone or in-person if:
(1) the Appeals Referee believes that the requesting
party's intent is to inconvenience the opposing
party or delay the proceedings;
(2) the party or witnesses request to appear by
telephone, and are less than 40 miles away from
an in-person hearing location; or
(3) the request is made less than 24 hours before the
hearing is scheduled to begin.
(g) If a party's request for a change to a telephone or in-person
hearing is denied, the Appeals Referee shall state the grounds for
denial on the record, include the written request in the official
records, and state the reasons for the denial in the written decision.
(h) The Appeals Referee shall notify each party of the change
prior to the hearing.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0214 WITHDRAWAL OF APPEAL
(a) An appealing party may withdraw its appeal with the approval
of the Appeals Referee.
(b) An appealing party's request to withdraw its appeal shall be
in writing and contain the reason for the request to withdraw the
appeal, the date of the request, the docket or issue identification
number of the determination being appealed, the claimant's
identification number, the names of the claimant and employer,
the name of the individual making the request to withdraw the
appeal, the official position of an individual filing the request to
withdraw the appeal on behalf of the party, and a telephone
number, and shall be directed to DES's Appeals Section or to the
Appeals Referee designated to hear the case, or recorded by the
Appeals Referee using the digital recording system used to record
hearings in accordance with G.S. 96-15(c).
(c) Following receipt of a request to withdraw the appeal, the
Appeals Referee shall review each reason for the request.
(d) If a request to withdraw the appeal is approved, the Appeals
Referee shall issue an order granting the request to withdraw the
appeal. The order shall contain no right to appeal the withdrawal
of the appeal.
(e) If a request to withdraw the appeal is denied, the Appeals
Referee shall issue an order denying the request to withdraw the
appeal, informing the party of the information considered and the
reason for the ruling. The order shall contain no right to appeal
the denial of the withdrawal of the appeal.
(f) A copy of the party's request to withdraw the appeal and the
Appeal Referee's order granting or denying the request shall be
included in the official record of the case.
Authority G.S. 96-4; 96-15.
04 NCAC 24C .0215 NEW FILING AFTER
WITHDRAWAL OF APPEAL
(a) A party whose request to withdraw the appeal was granted
who then files an appeal of the same determination or issue
number shall be deemed to have filed the appeal on the date that
DES receives the new filing.
(b) The record on appeal for a matter that was closed before a
new appeal was received shall include the appealing party's initial
request to withdraw the appeal, the withdrawal order, and the new
appeal filing.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1689
(c) DES may raise the issue of the timeliness of the appeal if the
appeal is filed after the appeal rights have expired on the
determination or issue being appealed.
(d) Timeliness of the appeal shall be determined in accordance
with 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-15.
SECTION .0300 - LEGAL REPRESENTATION FOR
INITIAL APPEALS
04 NCAC 24C .0302 NOTICES AND SERVICE TO
PARTY NOTICES, SERVICE, AND LEGAL
REPRESENTATION OR SUPERVISION BY NORTH
CAROLINA ATTORNEY
(a) Notices or certification of legal representation by an attorney
licensed to practice law in this State shall be in writing and
presented to the Appeals Referee to become part of the official
record, and shall contain: record.
(b) Notices or certification of legal representation by an
individual who is supervised by an attorney licensed to practice
law in this State shall be in writing and presented to the Appeals
Referee to become part of the official record, and shall contain:
(1) the name name, business address, and telephone
number of the supervising attorney;
(2) the name of the person being supervised;
(3)(2) the supervising attorney's active North Carolina
State Bar number; and
(4)(3) the phone and address information of the
supervising attorney. the name, address, and
telephone number of the person being
supervised.
(b)(c) When a party has a legal representative, all documents or
information required to be provided to the party shall only be
provided to the legal representative, unless otherwise instructed
on the record during the hearing.
(d) An address provided to an Appeals Referee for mailing or
electronic transmission of an Appeals Decision in a specific case
does shall not constitute a change of address with DES as set forth
in 04 NCAC 24A .0102.
Authority G.S. 84; 96-4; 96-15; 96-17.
04 NCAC 24C .0303 ADMISSION OF OUT-OF-STATE
ATTORNEY TO APPEAR BEFORE APPEALS REFEREE
(a) Pursuant to G.S. 84-4.1, attorneys residing in and licensed to
practice law in another state may seek to be admitted to practice
before DES to represent a client.
(b) An out-of-state attorney seeking to practice before DES, or
the North Carolina attorney with whom the out-of-state attorney
associates pursuant to G.S. 84-4.1(5), shall file a motion with the
Chief Appeals Referee that complies with the requirements of
G.S. 84-4.1.
(c) A proposed Order Permitting Out-Of-State Attorney to
Appear Pro Hac Vice, found on DES's website, shall be provided
to the Chief Appeals Referee with the motion.
(d) Following review of the motion, the Chief Appeals Referee
shall issue an order granting or denying the motion.
(e) Pro hac vice admission granted to practice before an Appeals
Referee shall allow continued representation before the Board of
Review and all administrative proceedings regarding the same
matter. The Chief Appeals Referee has the discretionary authority
to deny a motion for pro hac vice admission even if the motion
complies with the requirements of G.S. 84-4.1.
(f) Upon receipt of an order granting a motion for pro hac vice
admission to practice before an Appeals Referee, the admitted
out-of-state attorney or the associated North Carolina attorney
shall pay the fees required by G.S. 84-4.1 to the North Carolina
State Bar and General Court of Justice, and file a statement with
the Chief Appeals Referee documenting payment of the fees and
the submission of any pro hac vice admission registration
statement required by the North Carolina State Bar. A copy of the
motion, order, registration statement, and documentation
reflecting payment of the fees shall be provided to the Appeals
Referee to be included in the official hearing record.
Authority G.S. 84-4.1; 96-4; 96-17.
SECTION .0400 – SUBPOENAS FOR INITIAL APPEALS
04 NCAC 24C .0401 ISSUANCE OF SUBPOENAS
(a) Subpoenas to compel the attendance of witnesses and the
production of records for any appeal hearing may be issued at the
direction of the designated Appeals Referee.
(1) A subpoena may be issued at the request of a
party or on motion of the Appeals Referee.
(2) Any documentation showing service of the
subpoena shall become part of the official
hearing record.
(b)(3) Any request for a subpoena party's request for a subpoena
to be issued by the Appeals Referee shall be in writing, sent to the
Appeals Referee, and shall include:
(1)(A) the name of the party requesting the subpoena;
(2)(B) the claimant's name; name, if applicable;
(3) the employer's name, if applicable;
(4)(C) the docket or issue identification number of the
case;
(5)(D) the name, address, and telephone number of
each person sought for appearance at the
hearing;
(6)(E) the specific identification of any document,
recording, or item sought, including a detailed
description of where the item is located;
(7)(F) the name and address of the individual or party
in possession of any item sought; and
(8)(G) a statement of why the testimony or evidence to
be subpoenaed is necessary for a proper
presentation of the case.
(c)(4) The request shall be granted only to the extent that the items
or testimony sought appears relevant to the issues on appeal.
(b)(d) Legal representatives may issue subpoenas at their own
expense only if prior consent is obtained by from the designated
Appeals Referee.
(c)(e) Subpoenas shall be issued at least five business days before
the date of the scheduled hearing.
(f) Service of a subpoena shall be made by delivering a copy to
the person, or by registered or certified mail, return receipt
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1690
requested, unless a party or witness consents to service of the
subpoena by other means, including electronic transmission.
(g) Any party or person receiving a subpoena may serve a written
objection to the issuance of the subpoena.
(1) The objection shall be directed to the Appeals
Referee listed in the hearing notice prior to the
commencement of the hearing and provide
reasons for the objection and the relief sought
by the objecting party.
(2) The Appeals Referee shall rule on the objection
and notify the parties before the hearing. The
Appeals Referee's reasons for the ruling shall be
in writing or stated on the record during the
hearing.
Authority G.S. 96-4; 96-15.
SUBCHAPTER 24D - TAX ADMINISTRATION
SECTION .0100 – REQUESTS FOR NONCHARGING OF
BENEFIT PAYMENTS
04 NCAC 24D .0102 NOTICE TO EMPLOYER OF
POTENTIAL CHARGES
(a) DES shall notify each employer in writing of potential charges
to the employer's account. The notice shall contain the:
(1) date of the notice;
(2) claimant's name and social security number;
(3) date the claimant's benefit year began;
(4) claimant's weekly benefit amount and weekly
earnings allowance;
(5) employer's reporting number used to report
wages for the claimant;
(6) base period wages reported by the employer by
calendar quarter and dollar amount;
(7) employer's percentage of total base period
wages reported;
(8) maximum potential charge amount that can be
applied to the employer's experience rating
account if the claimant exhausts his or her
benefits;
(9) a statement containing the employer's right to
protest the notice; and
(10) the time period within which a protest shall be
filed pursuant to G.S. 96-15(b)(2).
(b) Notice of potential charges to the employer's account shall be
provided using the following forms, as applicable:
(1) Notice of Combined Wage Claim and Potential
Charges to Your Account (Form NCUI 551C);
Account;
(2) Notice of Unemployment Claim, Wages
Reported and Potential Charges (Form NCUI
551L); Charges;
(3) Notice of Initial Claim and Potential Charges to
Reimbursable Employer (Form NCUI 551R);
Employer;
(4) Notice of Initial Claim and Potential Charges
for Claimants on Temporary Layoff (Form
NCUI 551T); Layoff;
(5) Reversal of Previously Allowed Noncharging
(Form NCUI 553A); Noncharging;
(6) Reversal of Previously Denied Noncharging
(Form NCUI 554); Noncharging;
(7) Administrative Determination Disallowing
Noncharging (Form NCUI 570); Noncharging;
or
(8) List of Charges to Your Account (Form NCUI
626). Account.
Authority G.S. 96-4; 96-11.1; 96-11.2; 96-11.3; 96-11.4; 96-15.
04 NCAC 24D .0105 DETERMINATION ON
REQUESTS FOR NONCHARGING
DES shall render a determination in writing as to each request for
noncharging. The determination shall contain notice of whether
the request for noncharging has been granted or denied.
(1) Where a request for noncharging is granted, the
employer's account shall be protected from
benefit charges for benefit payments made after
the last day that the claimant worked, based on
wages reported by the employer before the
claimant separated from the employer.
(2) Where a request for noncharging is denied, the
determination shall contain:
(a) the reason(s) for denying the request;
(b) the mailing date of the determination;
(c) the time period within which a protest
of the denial must be filed; and
(d) instructions for protesting the denial to
the Employer Benefit Charges/Benefit
Charges Unit by mail to Post Office
Box 25903, Raleigh, North Carolina
27611-5903, or facsimile to (919) 733-
1126. DES's Claims Unit in
accordance with 04 NCAC 24A
.0104(s).
Authority G.S. 96-4; 96-11.1; 96-11.3; 96-11.4.
04 NCAC 24D .0106 APPEALING DENIAL OF
REQUEST FOR NONCHARGING
(a) The employing unit may file an appeal following an
unsuccessful protest of a request for noncharging.
(b) Employers shall direct all appeals from denials of a request
for noncharging to the Appeals Section. DES's Claims Unit in
accordance with 04 NCAC 24A .0104(s).
(c) The provisions of 04 NCAC 24A .0204 Rule 04 NCAC 24A
.0106 shall apply in determining timeliness of an appeal.
(c)(d) Hearings on the denial of noncharging shall be conducted
pursuant to the provisions of 04 NCAC 24C .0209.
Authority G.S. 96-4; 96-11.3; 96-11.4.
SECTION .0200 - ACCOUNT CHARGE PROTESTS
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1691
04 NCAC 24D .0205 DETERMINATION ON
GROUNDS CONTAINED IN PROTEST
The DES's determination on the employer's protest to the list of
benefit charges to its account by DES shall contain:
(1) notice of whether the relief sought by the
employer in the protest was granted or denied;
(2) any adjustments that have been made to the list
of charges if the relief sought in the protest was
granted, or the reasons for denial if the relief
sought in the protest was denied;
(3) the date the determination was mailed or sent to
the employer by electronic transmission;
(4) the employer's right to appeal the determination
consistent with 04 NCAC 24C .0203;
(5) the time period within which an appeal shall be
filed; and
(6) instructions for filing an appeal with DES's
Appeals Section Claims Unit pursuant to 04
NCAC 24A .0104(b). 04 NCAC 24A .0104(s).
Authority G.S. 96-4; 96-11.3; 96-15.
SECTION .0400 - VOLUNTARY ELECTION AND
PAYMENTS
04 NCAC 24D .0401 VOLUNTARY ELECTION BY
EMPLOYERS
(a) Any employer electing coverage under G.S. 96-9.8 of the
Employment Security Law shall make the election by completing
the Employer Status Report (Form NCUI 604), available on
DES's website at www.ncesc.com. website.
(b) The information provided in the Employer Status Report
(Form NCUI 604) shall be provided in the same manner as
required under Rule .0602 of this Subchapter.
(c) Voluntary election shall not be granted if DES determines that
potential benefit payments would exceed the taxes received from
the employer.
(d) The effective date of coverage is January 1, or the first day of
employment in the year in which the voluntary election is made,
whichever is later.
(e)(d) Employers who satisfy the criteria for voluntary election
of coverage under this Rule, pursuant to G.S. 96-9.8 shall have a
contributory unemployment tax account, and shall not have a
reimbursable account.
Authority G.S. 96-4; 96-9.6; 96-9.8; 26 U.S.C. 3309; 26 U.S.C.
3306.
04 NCAC 24D .0402 ELECTION TO REIMBURSE IN
LIEU OF CONTRIBUTIONS
(a) An employer electing to pay reimbursements for benefits,
rather than contributions who meets the requirements of Rule
.0401 of this Section, shall make the election by completing the
Employer Status Report (Form NCUI 604) as set forth in Rule
.0602 of this Subchapter, and mailing it to DES's Tax
Administration at Post Office Box 26504, Raleigh, NC 27611.
(b)(a) A new qualifying employer under G.S. 96-9.6 electing to
pay reimbursements for benefits, rather than contributions, shall
make the election by writing a letter stating their election to the
DES's Tax Administration Section of DES at Post Office Box
26504, Raleigh, NC 27611 as provided in 04 NCAC 24A .0104(x)
within 30 days after the employer receives written notification
from the Division that it is eligible to make an election as defined
under G.S. 96-9.6.
(b) A qualifying employer under G.S. 96-9.6 electing to pay
reimbursements for benefits, rather than contributions, shall
within 30 days before the January 1 effective date, make the
election by sending a letter stating their election to DES's Tax
Administration Section pursuant to 04 NCAC 24A .0104(x).
Authority G.S. 96-4; 96-9.6; 96-9.8; 26 U.S.C. 3309.
04 NCAC 24D .0403 PAYMENT OF EMPLOYER
TAXES
(a) Taxes shall be due and payable to the Division of Employment
Security and sent to DES's administrative office in Raleigh, North
Carolina, or delivered to an agent of DES designated to accept
payments. payments as provided in 04 NCAC 24A .0104(y).
(b) Tax payments shall be made as follows:
(1) electronic check;
(2) credit card;
(3) Automated Clearing House (ACH) credit;
(4) business check with funds drawn from a U.S.
financial institution;
(5) cashier's check from a U.S. financial institution;
or
(6) cash.
(c) Payments shall be made payable to the Division of
Employment Security and sent by U.S. mail or delivery service to
DES Tax Administration at Post Office Box 26504, Raleigh North
Carolina 27611.
(d)(b) Timeliness of payments shall be determined pursuant to
the 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-9.15.
SECTION .0600 - REPORTS
04 NCAC 24D .0602 STATUS REPORTS
(a) Each employing unit shall complete and file an Employer
Status Report (Form NCUI 604) with DES within 10 days of
becoming subject to the Employment Security Law. The
Employer Status Report shall contain the following: is located on
DES's website, and shall include the following:
(1) the name and address of the business; the
employing unit's federal identification number,
if any;
(2) names, social security numbers, and addresses
of the owners and responsible officers of the
business; the employing unit's North Carolina
Department of Revenue's withholding
identification number, if any;
(3) any records pertaining to contracts for business
acquisitions that indicate successorship status;
and all previously assigned unemployment
insurance tax identification or account
numbers;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1692
(4) any information about company officers in
continuity of control cases. the employing unit's
legal name;
(5) the employing unit's trade name;
(6) the employing unit's mailing address,
telephone, and fax numbers;
(7) the physical address and county for each of the
employing unit's North Carolina locations;
(8) if the employing unit has no locations in this
State, the primary employee's home address;
(9) the principal activity or service performed by
the employing unit in North Carolina;
(10) the name and address of each of the employing
unit's owners;
(11) the name, telephone number, and email address
of an individual authorized to act on behalf of
the employing unit;
(12) the type of business ownership;
(13) the number of employees expected within 12
months of the date that Form NCUI 604 is
submitted to DES;
(14) the date the employing unit first hired one or
more workers in North Carolina;
(15) whether the employing unit in this State is part
of a larger organization and is primarily
engaged in providing support services to that
organization;
(16) whether the employing unit is an employment
service company as defined in G.S. 96-1(14);
(17) for general employers:
(A) whether the employing unit has or
expects to have a quarterly payroll of
one thousand five hundred dollars
($1,500) or more and if so, the date
that this occurred or is expected to
occur; and
(B) whether the employing unit has or
expects to employ at least one worker
in 20 different calendar weeks during
a calendar year and if so, the date that
tis occurred or is expected to occur;
(18) for agricultural employers:
(A) whether the employing unit has or
expects to have a quarterly payroll of
twenty thousand dollars ($20,000) or
more, and if so, the date that this
occurred or is expected to occur; and
(B) whether the employing unit has or will
employ 10 or more workers in 20
different weeks during a calendar year,
and if so, the date that this occurred or
is expected to occur;
(19) for domestic employers, whether the employing
unit has or will pay one thousand dollars
($1,000) or more in a calendar quarter for
domestic services in a private home, college
club, fraternity, or sorority, and if so, the date
that this occurred or is expected to occur;
(20) for non-profit organizations, whether the
employing unit has or will employ 4 or more
workers in 20 different weeks during a calendar
year, and if so, the date that this occurred or is
expected to occur;
(21) for employing units of government, whether the
entity is local, state, or federal;
(22) whether the employing wants to voluntarily
cover its workers for unemployment insurance
even if it is not subject to the Employment
Security Law;
(23) whether the employing unit has ever paid taxes
pursuant to the Federal Unemployment Tax
Act, and if so for which years the taxes were
paid;
(24) whether the employing unit has acquired,
transferred assets, or merged with another
business, or made any other change in the
ownership of the business, and if so:
(A) the former entity's legal name;
(B) the former entity's trade name;
(C) the former entity's address;
(D) the former entity's North Carolina
Unemployment Insurance Tax
Identification number;
(E) the date on which the employing unit
acquired the former entity, or changed
its business;
(F) whether the employing unit acquired
all or a portion of the former entity,
and if a portion, the percent acquired;
(G) whether the former entity was
operating when it was acquired by the
employing unit, and if not, the date
that the former entity closed;
(H) whether the former entity was in
bankruptcy when it was acquired by
the employing unit; and
(I) whether the former entity continues to
have employees in North Carolina.
(25) whether there are workers who perform
services for the employing unit, and who the
employing unit considers to be self-employed
or independent contractors;
(26) the name, signature, and official position of the
individual filing the NCUI 604 on behalf of the
employing unit; and
(27) the date that the individual completed Form
NCUI 604 and submitted it to DES.
(b) An employing unit that ceases business, continues operations
without employees, transfers, leases, or sells all or any part of the
assets of its business, or changes the trade name business name,
business entity, business location, telephone number, or mailing
address of the business shall give notice to DES within 10 days
by completing and filing a status report. Change in Status Report
(Form NCUI 101A), which is available on DES's website. The
status report shall contain, in addition to the requirements listed
under Paragraph (a) of this Rule, the former name and address of
the business. Form NCUI 101A shall state:
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1693
(1) the employing unit's name;
(2) the employing unit's mailing address;
(3) the employing unit's trade name
(4) the employing unit's North Carolina
Unemployment Insurance Tax Identification
number;
(5) whether the employing unit sold or otherwise
transferred part or all of the business, and if so:
(A) the name, mailing address and
telephone number of the entity to
which the business was sold or
otherwise transferred;
(B) the trade name of the entity to which
the business was sold or otherwise
transferred;
(C) whether the entire business operations,
including equipment, merchandise,
raw materials, and employees were
sold, transferred, or leased to a new
owner, and if so, the date of the sale,
transfer or lease;
(6) whether a partnership was formed or changed,
including the effective date of the formation or
change, and an explanation of what occurred;
(7) whether the business was incorporated,
including the effective date of incorporation;
(8) whether the business ceased all operations in
North Carolina, including the date that all
operations ceased;
(9) whether the business is operating without
employees, including the last date on which the
business had any employees;
(10) whether the business name changed, and if so,
the new name of the business and a copy of the
corporate minutes or amended charter on file
with the North Carolina Department of the
Secretary of State;
(11) whether there was a change in the address or
telephone number, and if so, the changes to the
address or telephone number;
(12) whether there was a change in the employing
unit's contact for tax matters, and if so, the new
agent's name, address, and telephone number, if
applicable; and;
(13) the name and signature of the individual
submitting the Change in Status Report to DES
on behalf of the employing unit.
(c) An employing unit that acquires all or any part of the assets
of another business shall complete and file an Employer Status
Report (Form NCUI 604) within 10 days of the acquisition.
Authority G.S. 96-4; 96-10; 96-11.7.
SECTION .0700 - TRANSFER OF EXPERIENCE RATING
TO RELATED ENTITY SUCCESSOR ACCOUNT
04 NCAC 24D .0701 TRANSFER OF EXPERIENCE
Authority G.S. 96-4; 96-10; 96-11.7.
SECTION .0800 - AGREEMENTS TO COMPROMISE
04 NCAC 24D .0801 APPLICATION FOR
COMPROMISE
(a) An employing unit may file a request for compromise of its
tax debt with DES.
(b) A request for compromise shall include the following:
(1) the name and address of the employing unit;
(2) the date the request to compromise is made;
(3) the date the requested compromise is requested
to be effective;
(4) stated reasons for the request to compromise;
(5) evidence to support the claim or reasons for the
request;
(6) the amount and terms offered by the employer
to settle the debt; and
(7) the signature of a duly authorized representative
of the employer.
(c) The employer shall provide all information requested by the
Department pursuant to Section .0500 of this Section Subchapter
for the determination of the compromise.
(d) The request for compromise shall be filed with DES's Tax
Administration Section by mail, facsimile, or email. pursuant to
04 NCAC 24A .0104(n). 04 NCAC 24A .0104(w).
Authority G.S. 96-4; 96-10; 96-10.1.
SECTION .0900 - SPECIAL TAX INVESTIGATIONS
04 NCAC 24D .0901 SPECIAL TAX
INVESTIGATIONS
(a) When it is discovered by a representative of DES that a
claimant is alleging that he or she was an employee and the
employer is alleging that the claimant was not an employee, the
matter shall be referred to DES's Assistant Secretary in writing.
(b) The Assistant Secretary, on behalf of DES, shall refer the
matter to the Tax Administration Section for an investigation.
Upon receipt of the findings of the investigation, the Assistant
Secretary shall issue a Result of Investigation by the Tax
Administration Section upon receipt of the findings of the
investigation. Section. The Result of Investigation shall be in
writing and mailed to each party to the controversy pursuant to 04
NCAC 24A .0103.
(c) The Result of Investigation shall provide notice of each party's
rights for filing an appeal to obtain a hearing before the Board of
Review, and the time period within which an appeal shall be filed
by mail to the Board of Review, ATTN: Legal Services Section,
Post Office Box 25903, Raleigh, 27611-5903. pursuant to 04
NCAC 24A .0104(n).
(d) Appeal hearings pursuant to this Section shall be upon order
of the Board of Review and conducted pursuant to 04 NCAC 24F
.0303.
Authority G.S. 96-4; 96-9.2.
SECTION .1000 - REQUESTS AND HEARINGS TO
REVIEW AND REDETERMINE TAX RATE
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1694
04 NCAC 24D .1001 REQUEST FOR
REDETERMINATION OF TAX RATE
(a) An employer may request a review and redetermination of its
tax rate after receiving notice of the tax rate.
(b) An employer requesting a review and redetermination of its
tax rate shall file its written request with DES's Tax
Administration Section by mail to Post Office Box 26504,
Raleigh, NC 27611, facsimile to (919) 733-1255, or email to
des.tax.customerservice@nccommerce.com. as set forth in 04
NCAC 24A .0104(o).
(1) The request shall include the following:
(A) the name of the employer;
(B) the address of the employer;
(C) the account number of the employer;
(D) a brief statement of the question
involved and reasons for the request;
and
(E) the name, address, and official
position of the individual making the
request.
(c) The request for a review and redetermination shall be filed on
or before prior to May 1 following the effective date of the
contribution rate pursuant to G.S. 96-9.2(d).
Authority G.S. 96-4; 96-9.2.
04 NCAC 24D .1002 DIVISION'S OBLIGATIONS
(a) The Division DES shall review the employing unit's request
to review and redetermine its tax rate and all available facts, and
shall issue a written ruling. The ruling shall be mailed to the
employing unit's address as set forth in 04 NCAC 24A .0103 and
include the following:
(1) notify the employing unit of whether its
application was granted or denied;
(2) the applicable legal authority, with specific
citations, for the ruling;
(3) contain the mailing date of the notice;
(4) a statement containing the employer's right to
appeal the notice; and
(5) the time period within which an appeal shall be
filed.
(b) The employing unit may file an appeal of the ruling and
request a hearing.
(1) The appeal shall be filed with DES's Tax
Administration Section by mail, facsimile, or
email pursuant to Rule 04 NCAC 24A .0104(o).
(2) Hearings requested pursuant to this Section
shall be conducted as set forth in 04 NCAC 24F
.0303.
Authority G.S. 96-4; 96-9.2.
SECTION .1100 –TREASURY OFFSET PROGRAM AND
EMPLOYER SETOFF DEBT COLLECTION
04 NCAC 24D .1101 NOTICE TO EMPLOYER OF
REFERRAL TO TOP
(a) Consistent with 31 U.S.C. 3716, DES shall notify the
employer by mail of its intent to refer the debt to the Treasury
Offset Program (TOP) at least 60 days before submitting the debt
to TOP.
(b) The notice shall include:
(1) the employer's name;
(2) the type of debt;
(3) the total amount of the referred debt;
(4) the total amount of the employer's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through TOP;
(8) a statement of DES's intention to collect the
debt through administrative offset;
(9) a statement that the employer may request a
copy of DES's records that support the debt;
(10) a statement of the employer's right to request
that DES reevaluate the debt;
(11) the time period and procedure for requesting a
reevaluation pursuant to 04 NCAC 24A
.0104(k);
(12) a statement that failure to request a reevaluation
within the required time shall result in referral
of the debt;
(13) a statement of the employer's right to request to
enter into a written repayment agreement with
DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
(16) a mailing address and facsimile number to
request a reevaluation of the debt;
(17) a telephone number for the employer to seek
information regarding the notice; and
(18) the date that the notice was mailed to the
employer.
(c) Employers choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(y).
Authority G.S. 96-4; 96-9.15; 18; 31 CFR 285; 31 U.S.C. 3716.
04 NCAC 24D .1102 EMPLOYER REEVALUATION
OF DEBT
(a) An employer requesting a reevaluation of its debt shall submit
a written request to DES's Tax Administration Section pursuant
to 04 NCAC 24A .0104(k).
(1) The written request shall explain why the debt
should not be referred to the Treasury Offset
Program (TOP) for collection.
(2) The written request shall be accompanied by
documents or other clear and convincing
evidence that shows:
(A) the identity of the employer to whom
the debt is assigned is incorrect; or
(B) the amount of the debt is inaccurate.
(b) The Assistant Secretary or designee shall consider the
evidence submitted by the employer.
(c) The Assistant Secretary or designee shall issue a written
decision on the request for reevaluation. The written decision shall
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1695
be mailed or sent by electronic transmission to the employer and
include the following:
(1) whether the debt shall be referred to TOP; and
(2) reasons for the decision.
Authority G.S. 96-4; 96-18; 31 CFR 285; 31 U.S.C. 3716.
04 NCAC 24D .1103 SETOFF DEBT COLLECTION
ACT NOTICE TO EMPLOYER
(a) Consistent with G.S. 105A-8, DES shall provide written
notice of receipt to the debtor employer within 10 days after
receiving the debtor's refund.
(b) The notice shall include:
(1) the employer's name;
(2) the type of debt;
(3) the amount of the refund received by DES;
(4) the total amount of the employer's debt owed to
DES;
(5) the total amount of fees, as applicable;
(6) the amount of assessed penalties, as applicable;
(7) a citation to the legal authority that permits
collection of the debt through setoff;
(8) a statement of DES's intention to apply the
refund against the debt;
(9) an explanation that the debt is the basis for the
agency's claim to the debtor's refund;
(10) a statement of the employer's right to contest the
debt by filing a written request for a hearing;
(11) the time period and procedure for requesting a
hearing pursuant to 04 NCAC 24A .0104(i);
(12) a statement that failure to request a hearing
within the required time shall result in setoff of
the debt;
(13) a statement of the employer's right to enter into
a written repayment agreement with DES;
(14) instructions for paying the debt;
(15) a mailing address where payments shall be sent;
(16) the date that the notice was mailed to the
employer; and
(17) a telephone number for the employer to seek
information regarding the notice.
(c) Employers choosing to repay the debt after receiving notice
shall make payment to DES in accordance with 04 NCAC 24A
.0104(y).
Authority G.S. 96-4; 105A-8.
04 NCAC 24D .1104 EMPLOYER SETOFF DEBT
COLLECTION ACT HEARINGS
(a) An employer debtor may file an appeal from a notice to claim
its State income tax refund pursuant to a North Carolina
Department of Revenue Offset Letter in accordance with 04
NCAC 24A .0104(i).
(b) Rule 04 NCAC 24A .0106 shall apply in determining
timeliness of an appeal.
(c) Hearings pursuant to G.S. 105A-8(b) shall be conducted
consistent with the procedures prescribed in 04 NCAC 24F .0303.
Authority G.S. 96-4; 105A-8.
SECTION .1200 - SEASONAL PURSUITS
04 NCAC 24D .1201 REQUEST FOR SEASONAL
DETERMINATION
(a) Each employer desiring a seasonal determination shall request
an Application for Seasonal Determination (Form NCUI 611)
from assignment of the seasonal period by DES DES's Tax
Administration Section by telephone, mail, facsimile, or email as
provided in 04 NCAC 24A .0104(t).
(b) Each employer shall complete and submit The request shall
be made in writing by completing the Application for Seasonal
Determination (Form NCUI 611) that is available on DES's
website at www.ncesc.com and addressed to the Tax
Administration Section by mail, facsimile, or email as provided in
04 NCAC 24A .0104. 04 NCAC 24A .0104(t).
(c) Requests for Seasonal Determination using (Form NCUI 611)
A request submitted on Form NCUI 611 shall contain the
following:
(1) the employing unit's name and physical
address;
(2) years of operation in North Carolina;
(3) location of each seasonal pursuit;
(4) description of each seasonal each pursuit; and
(5) an explanation of why the seasonal pursuit
being requested cannot be conducted
throughout the year;
(5)(6) beginning and ending dates of each seasonal
pursuit for the last four years. years;
(7) the name of the individual requesting the
determination;
(8) the official position of the individual requesting
the determination on behalf of the employing
unit; and
(9) a telephone number.
(d) The request completed Application for Seasonal
Determination shall be filed at least 20 days before the beginning
date of the period of production operations for which the
designation determination is requested.
(e) Completion and Submission submission of Form NCUI 611
shall satisfy the requirements of this Rule.
Authority G.S. 96-4; 96-16.
04 NCAC 24D .1202 WRITTEN DETERMINATION
(a) DES shall issue a written determination granting or denying
the request upon making its determination pursuant to G.S. 96-
16(c). The determination shall notify the employer of the
following:
(1) the specific seasonal period assigned by DES;
(2) the effective date of the determination; and
(3) the specific filing requirements for seasonal
employers.
(b) Any A determination that denies the request for a seasonal
designation shall state the reasons for the denial.
(c) Each The determination shall contain notice of each party's
right to appeal the determination and request a hearing, the date
the determination was mailed, and the time period within which
an appeal shall be filed.
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1696
(d) The employer may file its appeal of a denial of a request for
seasonal pursuit designation with DES's Tax Administration
Section in the same manner as prescribed in under Rule .1201 of
this Section, by submitting a Form NCUI 611 by mail to Post
Office Box 26504, Raleigh, NC 27611, facsimile to (919) 733-
1255, or email to des.tax.customerservice@nccommerce.com 04
NCAC 24A .0104(t).
(e) Hearings shall be conducted as set forth in Rule .1103 of this
Subchapter. 04 NCAC 24F .0303.
Authority G.S. 96-4; 96-16.
SUBCHAPTER 24F – BOARD OF REVIEW
SECTION .0100 – GENERAL
04 NCAC 24F .0101 OFFICE LOCATION FOR
BOARD OF REVIEW
The administrative office of the North Carolina Department of
Commerce, Board of Review is located at 700 Wade Avenue, in
Raleigh, North Carolina. The mailing address is Post Office Box
28263, Raleigh, NC 27611. The office is open to the public during
regular business hours, from 8:00 a.m. to 5:00 p.m., Monday
through Friday, except for State holidays as set forth in 25 NCAC
01E .0901, and includes subsequent amendments and editions of
the referenced material in accordance with G.S. 150B-21.6.
Authority G.S. 96-4; 96-15.3.
04 NCAC 24F .0102 ADDRESSES FOR NOTICE AND
ELECTRONIC NOTICE
Rule 04 NCAC 24A .0103 shall apply for notice sent by the Board
of Review.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0103 ADDRESSES FOR FILING
APPEALS, EXCEPTIONS, OR REQUESTS
Appeals, exceptions, and requests shall be filed with the Board of
Review in accordance with 04 NCAC 24A .0104(l), (r), and (v).
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0104 FILING/MAILING DATES AND
USE OF FORMS
Rule 04 NCAC 24A .0106 shall apply in determining the
timeliness of appeals, exceptions, and requests filed with the
Board of Review.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0105 SIGNATURES
(a) Rule 04 NCAC 24A .0107 shall apply in authenticating a
digital signature.
(b) Rule 04 NCAC 24A .0108 shall apply in determining
signatures on reports and forms.
Authority G.S. 96-4; 96-9.15; 96-15; 96-15.3.
04 NCAC 24F .0106 APPEAL DATE
(a) A party shall be allowed to establish an appeal date earlier
than a postal meter date, or the date of a document, in the face of
clear and convincing evidence.
(b) When a party alleges that it filed an appeal that the Board of
Review never received, the party shall present clear and
convincing evidence of a timely filing, which may be
corroborated by testimony or physical evidence linked to the
appeal in question.
(c) The Board of Review shall allow cross-examination in de
novo hearings to establish the timeliness of an appeal, as set forth
in 04 NCAC 24A .0106.
Authority G.S. 96-4; 96-15; 96-15.3.
04 NCAC 24F .0107 TIMELINESS EXCEPTION
Timeliness sanctions shall be waived by the Board of Review or
its designee when the Board of Review, DES, or an agent state
representative gives misleading information on appeal rights to a
party, if the party:
(1) establishes what he or she was told was
misleading and how he or she was misled
pursuant to 04 NCAC 24F .0106;
(2) identifies, if possible, the individual who
misled him or her; and
(3) no written instructions contrary to the
misleading information were provided by the
Board of Review or DES to the party with
service of the decision being appealed.
Authority G.S. 96-4; 96-15; 96-15.3.
SECTION .0200 – HIGHER AUTHORITY REVIEW OF
APPEALS DECISION
04 NCAC 24F .0201 REQUIREMENTS FOR APPEAL
STATEMENT TO BOARD OF REVIEW
A party shall file a A written statement of appeal from an appeals
decision Appeals Decision to the Board of Review. A written
statement of appeal from an Appeals Decision to the Board of
Review shall include the following: Review shall comply with 04
NCAC 24A .0104(l)(5).
(1) identify the decision being appealed by the
docket number;
(2) contain a clear statement of the reasons or
grounds for the appeal; and
(3) state the name of the party appealing.
Authority G.S. 96-4; 96-15.
04 NCAC 24F .0202 ACKNOWLEDGMENT OF
APPEAL
(a) The receipt of a party's appeal from an Appeals Decision shall
be acknowledged in writing by the Appeals Section Board of
Review or its designee and sent to all parties of record.
(b) The notice acknowledging receipt of an appeal shall inform
each party of the following:
(1) the right to request oral arguments;
(2) the deadline to request oral arguments;
PROPOSED RULES
32:17 NORTH CAROLINA REGISTER MARCH 1, 2018
1697
(3) the right to submit written arguments regarding
the appeal;
(4) the deadline for submitting written arguments;
and
(5) that the party may submit a written request for
a record of the hearing proceeding pursuant to
G.S. 96-15(f); and
(6) the procedures for obtaining a record of the
hearing, including recordings or transcripts.
(c) Records shall be provided in accordance with G.S. 96-4(x)
and Section .0200 of 04 NCAC 24A.
Authority G.S. 96-4; 96-15; 20 CFR 603.
04 NCAC 24F .0203 ORAL ARGUMENTS
(a) Oral arguments before the Board of Review shall be granted
at the discretion of the Board of Review.
(b) A written request for oral arguments shall include the
following: shall:
(1) be directed to the Board of Review, North
Carolina Department of Commerce by mail,
facsimile, or email Review pursuant to 04
NCAC 24A .0104(l); 04 NCAC 24A .0104(v).
(2) be received within 15 days of the date on the
notice acknowledging receipt of an appeal from
an the Appeals Decision; and
(3) contain a statement that a copy of the request
was mailed or personally delivered to the
opposing party, if one exists.
(c) If the request is granted, the Board of Review shall give
written notice to each interested party to appear before the Board
of Review. for oral arguments.
(d) Notice to appear before the Board of Review to present oral
arguments shall contain:
(1) the Higher Authority Decision docket number;
(2) the Lower issue identification or Appeals
Decision docket number;
(3) the identity of the party requesting oral
arguments;
(4) the right of the non-requesting party to appear
and present oral arguments;
(5) the date and time for oral arguments;
(6) the physical address of the location where oral
arguments are scheduled to be held; and
(7) each party's right to legal representation.
(e) The notice to appear for oral arguments shall be mailed
provided to each party by mail or electronic transmission at least
14 calendar days before the date scheduled for arguments.
arguments in accordance with 04 NCAC 24A .0103.
(f) Any request to reschedule oral arguments shall be for good
cause as defined in 04 NCAC 24A .0105, and sent by mail, fax,
or email to the Board of Review pursuant to 04 NCAC 24A
.0104(l), 04 NCAC 24A .0104(v), and to each party to the
proceeding by personal service, mail, fax, electronic transmission,
or delivery service as defined under 04 NCAC 24A .0105. A
request to reschedule oral arguments shall state the reason(s) each
reason for the request.
Authority G.S. 96-4; 96-15.
04 NCAC 24F .0204 LEGAL REPRESENTATION OR
SUPERVISION BY NORTH CAROLINA ATTORNEY
BEFORE THE BOARD OF REVIEW
(a) An individual who is a party to a proceeding may represent
himself or herself before the Board of Review.
(b) A partnership or association may be represented by any of its
members.
(c) A corporation may be represented by an officer.
(d) Any party may be represented by a legal representative as
defined in 04 NCAC 24A .0105.
(e) Notices or certification of legal representation by an attorney
supervision licensed to practice law in this State shall be in writing
and presented to the Board of Review to become part of the
official record and shall contain: record.
(f) Notices or certification of legal representation by an individual
who is supervised by an attorney licensed to practice law in this
State shall be in writing and presented to the Board of Review to
become part of the official record, and shall contain:
(1) the name name, and business address address,
and telephone number of the supervising
attorney; and
(2) the supervising attorney's active North Carolina
State Bar number. number; and
(3) the name, address, and telephone number of the
person being supervised.
(f)(g) When a party has a legal representative, all documents or
information required to be provided to the party shall be provided
only to the legal representative, unless otherwise requested in
writing to the Board of Review.
(h) An address provided to the Board of Review for mailing or
electronic transmission in a specific case shall not constitute a
change of address with DES for purposes of 04 NCAC 24A .0102.
(g)(i) Any information provided to a party's legal representative
shall have the same force and effect as if it had been sent to the
party.
Authority G.S. 96-4; 96-15; 96-17.
04 NCAC 24F .0205 INTRODUCTION OF EVIDENCE
IN HIGHER AUTHORITY HEARINGS
(a) The Board of Review shall allow each party 10 minutes from
the time of the scheduled hearing to appear for the hearing.
(b)